,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #cgif  ,,in ,,the ,,house ,,of  
,,representatives  ,july #ag1 #bjai,mr4 
,bera 7for himself and ,mr4 ,smith of   
,missouri7 introduced the following     
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide that coverage
 under ,medicare is permissible for     
purposes of contributions to health     
savings accounts4  #a4 ,short title     
,this ,act may be cited as the ,health  
,savings for ,seniors ,act4  #b4        
,coverage under ,medicare permissible   
for purposes of contributions to health 
savings accounts  7a7 ,medicare made an 
,,hsa-,eligible plan  7#a7 ,in general  
,subparagraph 7,a7 of section           
#bbc7;c77#b7 of the ,internal ,revenue  
,code of #aihf is amended to read as    
follows3  7,a7 ,in general ,the term    
,,hsa-qualified health plan means-- 7i7 
a health plan--  7,i7 which has an      
annual deductible which is not less     

than-- 7aa7 #a1jjj for self-only        
coverage1 and  7bb7 twice the dollar    
amount in item 7aa7 for family coverage1
 and  7,,ii7 the sum of the annual      
deductible and the other annual         
out-of-pocket expenses required to be   
paid under the plan 7other than for     
premiums7 for covered benefits does not 
exceed--  7aa7 #e1jjj for self-only     
coverage1 and  7bb7 twice the dollar    
amount in item 7aa7 for family coverage1
 and  7ii7 in the case of an individual 
enrolled under title ,,xviii of the     
,social ,security ,act1 coverage under  
title ,,xviii of such ,act4  4  7#b7    
,eligible individual ,paragraph 7#a7 of 
section #bbc7;c7 of such ,code is       
amended by adding at the end the        
following3  7,d7 ,special rule for      
individuals enrolled in ,medicare ,an   
individual enrolled under title ,,xviii 
of the ,social ,security ,act shall not 
fail to be treated as an eligible       
individual for any period merely because
 the individual during such period is   

covered under a health plan described in
 subclauses 7,i7 and 7,,ii7 of          
subparagraph 7,a77ii74  4  7#c7         
,exclusion of ,medicare premiums as     
qualified medical expense ,subparagraph 
7,c7 of section #bbc7;d77#b7 of such    
,code is amended by inserting or at the 
end of clause 7ii71 by striking or at   
the end of clause 7iii7 and inserting a 
period1 and by striking clause 7iv74    
7#d7 ,repeal of exception to additional 
tax after ,medicare eligibility         
,paragraph 7#d7 of section #bbc7;f7 of  
such ,code is amended by striking       
subparagraph 7,c74  7#e7 ,additional    
conforming amendments  7,a7 ,in general 
,section #bbc of such ,code is amended  
by striking 8high deductible health     
plan0 each place it appears in the text 
and inserting 8,,hsa-qualified health   
plan04  7,b7 ,conforming amendments  7i7
 ,the heading for paragraph 7#b7 of     
section #bbc7;c7 of such ,code is       
amended by striking 8,high deductible   
health plan0 and inserting              

8,,hsa-qualified health plan04  7ii7    
,section #djh7;d77#i7 of such ,code is  
amended--  7,i7 by striking 8high       
deductible health plan0 each place it   
appears in the text in subparagraph 7,c7
 and inserting 8,,hsa-qualified health  
plan02 and  7,,ii7 by striking 8,high   
deductible health plan0 in the heading  
of subparagraph 7,d7 and inserting      
8,,hsa-qualified health plan04  7iii7   
,section #ajf7;e7 of such ,code is      
amended--  7,i7 by striking 8,high      
deductible health plan0 in the heading  
of paragraph 7#c7 and inserting         
8,,hsa-qualified health plan02 and      
7,,ii7 by striking 8high deductible     
health plan0 in paragraph 7#e77;,b77ii7 
and inserting 8,,hsa-qualified health   
plan04  7b7 ,repeal of ,medicare        
limitation on deduction for             
contributions  7#a7 ,in general         
,subsection 7b7 of section #bbc of such 
,code is amended by striking paragraph  
7#g7 and redesignating paragraph 7#h7 as
 paragraph 7#g74  7#b7 ,conforming      

amendment ,section #bf7;b77#b77,s7 of   
such ,code is amended by striking       
#bbc7;b77#h77;,b77i77,,ii71 and         
inserting #bbc7;b77#g77;,b77i77,,ii714  
7c7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after the date of the   
enactment of this ,act4