,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #acff  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #bf1 #bjai   
,mr4 ,/iv]s 7= himself1 ,mr4 ,gonzalez (
 ,texas1 ,mr4 ,?ompson ( ,mississippi1  
,mr4 ,fitzpatrick1 ,mr4 ,mooney ( ,we/  
,virg9ia1 ,mr4 ,de,fazio1 ,mr4 ,david   
,p4 ,roe ( ,t5nessee1 ,mr4 ,rodney      
,davis ( ,ill9ois1 ,mrs4 ,beatty1 ,mr4  
,kilm]1 ,mrs4 ,walorski1 ,mr4 ,duffy1   
,mr4 ,turn]1 ,mr4 ,simpson1 ,mr4        
,rupp]sb]g]1 ,ms4 ,m5g1 & ,mr4 ,vela7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,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 ( #bjai4  #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$--  7,a7 by /rik+ #b1ejj & ins]t+  
#e1jjj1 ) an additional #ejj p] ea*     
additional employee dep5d5t above two   
dep5d5ts1 &  7,b7 by ins]t+ at ! end !  
foll[+3 ,an additional employee dep5d5t 
may n be tak5 into acc\nt "u ! prec$+   
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$-- 7,a7 by /rik+  
,decemb] #ca1 #bjac & ins]t+ ,decemb]   
#ca1 #bjbj1  7,b7 by /rik+ ! doll> am\nt
 & ins]t+ ea* ( ! doll> am\nts1 &  7,c7 
9 subp>agraph 7,b71 by /rik+ cal5d> ye> 
#bjab & ins]t+ cal5d> ye> #bjai4  7b7   
,c>ry=w>d ( unus$ 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 heal? flexible sp5d+     
arrangem5ts 9 ! head+ & ins]t+ ,special 
rules = heal? flexible sp5d+            
arrangem5ts4  7d7 ,effective date ,!    

am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjai4