,,ii  #aaeth ,,congress  #ast ,session  
,s4 #dc  ,,in ,,the ,,senate ,,of ,,the 
,,united ,,states  ,january #e1         
#bjag,mr4 ,heller 7for himself and ,ms4 
,heitkamp7 introduced the following     
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to permit individuals eligible
 for ,indian ,health ,service assistance
 to qualify for health savings accounts4
  #a4 ,short title ,this ,act may be    
cited as the ,native ,american ,health  
,savings ,improvement ,act4  #b4        
,individuals eligible for ,indian       
,health ,service assistance not         
disqualified from health savings        
accounts  7a7 ,in general ,section      
#bbc7;c77#a7 of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following new subparagraph3 
7,d7 ,special rule for individuals      
eligible for assistance under ,indian   
,health ,service programs ,for purposes 
of subparagraph 7,a77ii71 an individual 

shall not be treated as covered under a 
health plan described in such           
subparagraph merely because the         
individual receives hospital care or    
medical services under a medical care   
program of the ,indian ,health ,service 
or of a tribal organization4  4  7b7    
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjag4