,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #cgif  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #ag1 #bjai,mr4  
,b]a 7= himself & ,mr4 ,smi? ( ,miss\ri7
 introduc$ ! foll[+ bill2 :i* 0 ref]r$  
to ! ,committee on ,ways & ,means  ,a   
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide t cov]age "u   
,m$ic>e is p]missible = purposes (      
contributions to heal? sav+s acc\nts4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,heal? ,sav+s = ,s5iors ,act4  #b4    
,cov]age "u ,m$ic>e p]missible =        
purposes ( contributions to heal? sav+s 
acc\nts  7a7 ,m$ic>e made an            
,,hsa-,eligible plan  7#a7 ,9 g5]al     
,subp>agraph 7,a7 ( section #bbc7;c77#b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ to read z foll[s3  7,a7 ,9 g5]al  
,! t]m ,,hsa-qualifi$ heal? plan means--
 7i7 a heal? plan--  7,i7 :i* has an    
annual d$uctible :i* is n less ?an--    
7aa7 #a1jjj = self-only cov]age1 &  7bb7
 twice ! doll> am\nt 9 item 7aa7 =      
family cov]age1 &  7,,ii7 ! sum ( !     

annual d$uctible & ! o!r annual         
out-(-pocket exp5ses requir$ to be paid 
"u ! plan 7o!r ?an = premiums7 = cov]$  
b5efits does n exce$--  7aa7 #e1jjj =   
self-only cov]age1 &  7bb7 twice ! doll>
 am\nt 9 item 7aa7 = family cov]age1 &  
7ii7 9 ! case ( an individual enroll$ "u
 title ,,xviii ( ! ,social ,security    
,act1 cov]age "u title ,,xviii ( su*    
,act4  4  7#b7 ,eligible individual     
,p>agraph 7#a7 ( section #bbc7;c7 ( su* 
,code is am5d$ by add+ at ! end !       
foll[+3  7,d7 ,special rule =           
individuals enroll$ 9 ,m$ic>e ,an       
individual enroll$ "u title ,,xviii ( ! 
,social ,security ,act %all n fail to be
 treat$ z an eligible individual = any  
p]iod m]ely because ! individual dur+   
su* p]iod is cov]$ "u a heal? plan      
describ$ 9 subclauses 7,i7 & 7,,ii7 (   
subp>agraph 7,a77ii74  4  7#c7          
,exclusion ( ,m$ic>e premiums z qualifi$
 m$ical exp5se ,subp>agraph 7,c7 (      
section #bbc7;d77#b7 ( su* ,code is     
am5d$ by ins]t+ or at ! end ( clause    

7ii71 by /rik+ or at ! end ( clause     
7iii7 & ins]t+ a p]iod1 & by /rik+      
clause 7iv74  7#d7 ,repeal ( exception  
to additional tax aft] ,m$ic>e          
eligibility ,p>agraph 7#d7 ( section    
#bbc7;f7 ( su* ,code is am5d$ by /rik+  
subp>agraph 7,c74  7#e7 ,additional     
con=m+ am5dm5ts  7,a7 ,9 g5]al ,section 
#bbc ( su* ,code is am5d$ by /rik+ 8high
 d$uctible heal? plan0 ea* place x      
appe>s 9 ! text & ins]t+ 8,,hsa-qualifi$
 heal? plan04  7,b7 ,con=m+ am5dm5ts    
7i7 ,! head+ = p>agraph 7#b7 ( section  
#bbc7;c7 ( su* ,code is am5d$ by /rik+  
8,high d$uctible heal? plan0 & ins]t+   
8,,hsa-qualifi$ heal? plan04  7ii7      
,section #djh7;d77#i7 ( su* ,code is    
am5d$--  7,i7 by /rik+ 8high d$uctible  
heal? plan0 ea* place x appe>s 9 ! text 
9 subp>agraph 7,c7 & ins]t+             
8,,hsa-qualifi$ heal? plan02 &  7,,ii7  
by /rik+ 8,high d$uctible heal? plan0 9 
! head+ ( subp>agraph 7,d7 & ins]t+     
8,,hsa-qualifi$ heal? plan04  7iii7     
,section #ajf7;e7 ( su* ,code is am5d$--

  7,i7 by /rik+ 8,high d$uctible heal?  
plan0 9 ! head+ ( p>agraph 7#c7 & ins]t+
 8,,hsa-qualifi$ heal? plan02 &  7,,ii7 
by /rik+ 8high d$uctible heal? plan0 9  
p>agraph 7#e77;,b77ii7 & ins]t+         
8,,hsa-qualifi$ heal? plan04  7b7       
,repeal ( ,m$ic>e limitation on d$uction
 = contributions  7#a7 ,9 g5]al         
,subsection 7b7 ( section #bbc ( su*    
,code is am5d$ by /rik+ p>agraph 7#g7 & 
r$esignat+ p>agraph 7#h7 z p>agraph     
7#g74  7#b7 ,con=m+ am5dm5t ,section    
#bf7;b77#b77,s7 ( su* ,code is am5d$ by 
/rik+ #bbc7;b77#h77;,b77i77,,ii71 &     
ins]t+ #bbc7;b77#g77;,b77i77,,ii714  7c7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to taxable ye>s     
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4