,,ii  #aae? ,,congress  #b;d ,session   
,s4 #bhjb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #h1 #bjah,mr4     
,blunt introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide !      
opportunity = responsible heal? sav+s to
 all ,am]ican families4  #a4 ,%ort title
 ,?is ,act may be cit$ z ! ,responsible 
,additions & ,increases to ,su/a9       
,employee ,heal? ,b5efits ,act ( #bjah4 
#b4 ,exp&able heal? flexible sp5d+      
arrangem5ts  7a7 ,expansion ( annual    
maximum  7#a7 ,9 g5]al ,p>agraph 7#a7 ( 
section #abe7;i7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$--  7,a7 by /rik+ 
#b1ejj & ins]t+ #e1jjj1 ) an additional 
#ejj p] ea* additional employee dep5d5t 
above two dep5d5ts2 &  7,b7 by ins]t+ at
 ! end ! foll[+3 ,an additional employee
 dep5d5t may n be tak5 into acc\nt "u ! 
prec$+ s5t5ce = any taxable ye> if su*  
additional employee dep5d5t has be5 tak5
 into acc\nt by ano!r p]son "u su*      

s5t5ce = su* taxable ye>44  7#b7        
,adju/m5t = inflation ,p>agraph 7#b7 (  
section #abe7;i7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$-- 7,a7 by /rik+  
,decemb] #ca1 #bjac & ins]t+ ,decemb]   
#ca1 #bjah2  7,b7 by /rik+ ! doll> am\nt
 & ins]t+ ea* ( ! doll> am\nts2 &  7,c7 
9 subp>agraph 7,b71 by /rik+ cal5d> ye> 
#bjab & ins]t+ cal5d> ye> #bjag4  7b7   
,c>ry=w>d ( unus$ b5efits ,section      
#abe7;i7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#c7 ,c>ry=w>d ( unus$  
b5efits  7,a7 ,9 g5]al ,a plan or       
arrangem5t may p]mit a p>ticipant 9 a   
heal? flexible sp5d+ arrangem5t to elect
 to c>ry =w>d any aggregate unus$       
balances 9 ! p>ticipant's acc\nts "u su*
 arrangem5t z ( ! close ( any ye> to !  
succe$+ ye>4 ,su* c>ry=w>d %all be      
treat$ z hav+ occurr$ )9 #cj days ( !   
close ( ! ye>4  7,b7 ,limitation ,!     
am\nt :i* a p>ticipant may elect to c>ry
 =w>d "u subp>agraph 7,a7 f any ye> %all
 be any aggregate unus$ balances 9 !    

p>ticipant's acc\nt at ! close ( any    
ye>4  7,c7 ,exclusion f gross income ,no
 am\nt %all be includ$ 9 gross income "u
 ?is *apt] by reason ( any c>ry=w>d "u  
?is p>agraph4  7,d7 ,coord9ation limits 
,! maximum am\nt :i* may be contribut$  
to a heal? flexible sp5d+ arrangem5t =  
any ye> to :i* an unus$ am\nt is c>ri$  
"u ?is p>agraph %all n be r$uc$ by su*  
unus$ am\nt4  4  7c7 ,con=m+ am5dm5t    
,section #abe7;i7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+         
,limitation on flexible sp5d+           
arrangem5ts 9 ! head+ & ins]t+ ,special 
rules = heal? flexible sp5d+            
arrangem5ts4  7d7 ,effective date ,!    
am5dm5ts made by ?is section %all take  
effect on ! date ( ! enactm5t ( ?is     
,act4