,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ceid  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #bh1 #bjai,mr4  
,roy 7= himself & ,mr4 ,biggs7 introduc$
 ! foll[+ bill2 :i* 0 ref]r$ to !       
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to create heal? fre$om acc\nts    
available to all individuals4  #a4 ,%ort
 title ,?is ,act may be cit$ z !        
,heal?c>e ,fre$om ,act ( #bjai4  #b4    
,heal? fre$om acc\nts  7a7 ,9 g5]al     
,section #bbc ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ heal? sav+s  
acc\nt & heal? sav+s acc\nts ea* place  
su* t]ms appe> & ins]t+ heal? fre$om    
acc\nt & heal? fre$om acc\nts1          
respectively4  7b7 ,all individuals     
all[$ d$uctions = contributions ,section
 #bbc7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by /rik+ :o is an        
eligible individual = any mon? dur+ !   
taxable ye>4  7c7 ,no limitation on     
pur*as+ heal? cov]age f heal? fre$om    
acc\nts ,section #bbc7;d77#b7 ( !       

,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ subp>agraphs 7,b7 & 7,c7 & !   
la/ s5t5ce ( subp>agraph 7,a7 & by add+ 
at ! end ! foll[+ new subsection3  7,b7 
,additional exp5ses ,! t]m qualifi$     
m$ical exp5ses includes co/s associat$ )
 direct prim>y c>e1 heal? c>e %>+       
m9i/ries1 & m$ical co/ %>+              
organizations4  4  7d7 ,transf]s all[$  
to o!r heal? fre$om acc\nts ,section    
#bbc7;f77#e7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ to read z foll[s3  7#e7
 ,rollov] contribution ,an am\nt paid or
 di/ribut$ f a heal? fre$om acc\nt is a 
rollov] contribution to ! ext5t ! am\nt 
receiv$ is paid into any o!r heal?      
fre$om acc\nt n lat] ?an ! #fj? day aft]
 ! date ( su* paym5t or di/ribution4  4 
7e7 ,increase 9 contribution limits     
,section #bbc7;b77#a7 ( su* ,code is    
am5d$ by /rik+ ! sum ( ! mon?ly & all t 
foll[s ?r\gh eligible individual &      
ins]t+ #ab1jjj 7twice su* am\nt 9 ! case
 ( a jo9t return74  7f7 ,con=m+ am5dm5ts
  7#a7 ,section #bbc7;b7 ( su* ,code is 

am5d$ by /rik+ p>agraphs 7#b71 7#e71    
7#g71 & 7#h7 & by r$esignat+ p>agraphs  
7#c71 7#d71 & 7#f7 z p>agraphs 7#b71    
7#c71 & 7#d71 respectively4  7#b7       
,section #bbc7;b77#b7 ( su* ,code 7z    
r$esignat$ by p>agraph 7#b77 is am5d$ to
 read z foll[s3  7#b7 ,additional       
contributions = individuals #ee or old] 
,9 ! case ( an individual :o has atta9$ 
age #ee be=e ! close ( ! taxable ye>1 ! 
limitation "u p>agraph 7#a7 %all be     
increas$ by #e1jjj4  4  7#c7 ,section   
#bbc7;b77#c7 ( su* ,code 7z r$esignat$  
by subp>agraph 7,a77 is am5d$ by /rik+ !
 la/ s5t5ce4  7#d7 ,section #bbc ( su*  
,code is am5d$ by /rik+ subsection 7c74 
7#e7 ,section #bbc7;d77#a77;,a7 ( su*   
,code is am5d$ by /rik+ w be accept$ &  
all t foll[s ?r\gh ! p]iod at ! end &   
ins]t+ w be accept$ unless x is 9 ca%44 
7#f7 ,section #bbc7;f7 ( su* ,code is   
am5d$ by /rik+ p>agraphs 7#g7 & 7#h74   
7#g7 ,section #bbc7;g77#a7 ( su* ,code  
is am5d$--  7,a7 by /rik+ ,ea* doll>    
am\nt 9 subsections 7b77#b7 &           

7c77#b77;,a7 & ins]t+ ,! doll> am\nt 9  
subsection 7b77#a72  7,b7 by /rik+ !re( 
& all t foll[s 9 subp>agraph 7,b7 ?r\gh 
cal5d> ye> #bjjc4 & ins]t+ cal5d> ye>   
#aiig42 &  7,c7 by /rik+ "u subsections 
7b77#b7 & 7c77#b77;,a7 & ins]t+ "u      
subsection 7b77#a74  7#h7 ,! table (    
sections = "p ,,vii ( sub*apt] ,b (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ 9 ! item relat+ to       
section #bbc by /rik+ sav+s & ins]t+    
fre$om4  7g7 ,effective date ,! am5dm5ts
 made by ?is section %all apply )       
respect to mon?s 9 taxable ye>s beg9n+  
aft] ! date ( ! enactm5t ( ?is ,act4    
#c4 ,exclusion = employ] contributions  
to heal? fre$om acc\nts  7a7 ,employ]   
exclusion  7#a7 ,9 g5]al ,! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #ajf ! foll[+ new section3
  #ajf;,a4 ,contributions by employ]s to
 heal? fre$om acc\nts ,gross income ( an
 employee does n include am\nts         
contribut$ by su* employee's employ] to 
a heal? fre$om acc\nt ( su* employee4  4

  7#b7 ,exclusion = contributions by    
employ] to accid5t & heal? plans ,!     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ section #ajf4  7#c7 ,con=m+    
am5dm5t ,! table ( sections = "p ,,iii (
 sub*apt] ,b ( *apt] #a is am5d$ by     
/rik+ ! item relat+ to section #ajf &   
ins]t+ ! foll[+3  ,sec4 #ajf;,a4        
,contributions by employ]s to heal?     
fre$om acc\nts4  4  7#d7 ,effective date
 ,! am5dm5ts made by ?is subsection %all
 apply ) respect to employees hir$ on or
 aft] ! date t is #e ye>s aft] ! date ( 
! enactm5t ( ?is ,act4  7b7 ,transition 
rule  7#a7 ,9 g5]al ,section            
#ajf7;d77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ to read z foll[s3  7#a7
 ,9 g5]al ,am\nts contribut$ by an      
employee's employ] to any heal? fre$om  
acc\nt 7z def9$ 9 section #bbc7;d77 (   
su* employee %all be treat$ z           
employ]-provid$ cov]age = m$ical exp5ses
 "u an accid5t or heal? plan4  4  7#b7  
,9 g5]al ,! am5dm5t made by ?is         
subsection %all apply ) respect to      

taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4