,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #dgie  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #bb1 #bjai,ms4
 ,slotk9 7= h]self & ,mr4 ,kelly (      
,p5nsylvania7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide =      
employ] contributions to ,,able acc\nts1
 & = o!r purposes4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,sav+ ,to ,a*ieve 
a ,bett] ,life ,exp]i5ce ,act ( #bjai or
 ! ,,/able ,act4  #b4 ,employ]          
contributions to ,,able acc\nts  7a7 ,9 
g5]al ,section #ajf ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by add+ at ! end
 ! foll[+ new subsection3  7h7          
,contributions to ,,able acc\nts ,any   
am\nts contribut$ by an employee's      
employ] to any ,,able acc\nt 7z def9$ 9 
section #ebi;,a7 designat$ by !         
employee1 & ( :i* ! employee is n a     
b5efici>y1 %all be treat$ z             
employ]-provid$ cov]age = m$ical exp5ses
 "u an accid5t or heal? plan to ! ext5t 

su* am\nts d n exce$ ! less] (--  7#a7 !
 am\nt su* employee contribut$ dur+ !   
taxable ye> to su* ,,able acc\nt 7z s   
def9$71 or  7#b7 an am\nt equal to  !   
am\nt 9 effect "u section               
#ebi;,a7b77#b77;,b77,i74  4  7b7        
,failure ( employ] ,to make comp>able   
,,able acc\nt contributions ,*apt] #dc (
 su* ,code is am5d$ by add+ at ! end !  
foll[+ new section3  #dihj;,j4 ,failure 
( employ] to make comp>able ,,able      
acc\nt contributions  7a7 ,9 g5]al ,9 ! 
case ( an employ] :o on behalf ( an     
employee makes a contribution to :i*    
section #ajf7;h7 applies to an ,,able   
acc\nt 7z def9$ 9 section #ebi;,a71 !re 
is h]eby impos$ a tax on ! failure ( su*
 employ] to meet ! requirem5ts (        
subsection 7b7 = su* cal5d> ye>4  7b7   
,rules & requirem5ts ,rules &           
requirem5ts simil> to ! rules &         
requirem5ts ( section #dihj;,e %all     
apply = purposes ( ?is section4  7c7    
,regulations ,! ,secret>y %all issue    
regulations to c>ry out ! purposes ( ?is

 section4  4  7c7 ,exclusion f employm5t
 taxes  7#a7 ,railroad retirem5t tax    
,section #cbca7;e7 ( su* ,code is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#ac7 ,,able ,acc\nt contributions ,!   
t]m comp5sation %all n include any      
paym5t made on behalf ( an employee if  
at ! "t ( su* paym5t x is reasonable to 
believe t ! employee w be able to       
exclude su* paym5t f income "u section  
#ajf7;h74  4  7#b7 ,unemploym5t tax     
,section #ccjf7;b7 ( su* ,code is am5d$ 
by /rik+ or at ! end ( p>agraph 7#ai71  
by /rik+ ! p]iod at ! end ( p>agraph    
7#bj7 & ins]t+ 2 or1 & by ins]t+ aft]   
p>agraph 7#bj7 ! foll[+ new p>agraph3   
7#ba7 any paym5t made on behalf ( an    
employee if at ! "t ( su* paym5t x is   
reasonable to believe t ! employee w be 
able to exclude su* paym5t f income "u  
section #ajf7;h74  4  7#c7 ,)hold+ tax  
,section #cdja7;a7 ( su* ,code is am5d$ 
by /rik+ or at ! end ( p>agraph 7#bb71  
by /rik+ ! p]iod at ! end ( p>agraph    
7#bc7 & ins]t+ 2 or1 & by ins]t+ aft]   

p>agraph 7#bc7 ! foll[+ new p>agraph3   
7#bd7 any paym5t made on behalf ( an    
employee if at ! "t ( su* paym5t x is   
reasonable to believe t ! employee w be 
able to exclude su* paym5t f income "u  
section #ajf7;h74  4  7#d7 ,employ]     
contributions requir$ to be %[n on ,w-#b
 ,section #fjea7;a7 ( su* ,code is am5d$
 by /rik+ & at ! end ( p>agraph 7#aa71  
by /rik+ ! p]iod at ! end ( p>agraph    
7#ab7 & ins]t+ #8#81 &''1 & by ins]t+   
aft] p>agraph 7#ab7 ! foll[+ new        
p>agraph3  7#ac7 ! am\nt contribut$ to  
any ,,able acc\nt 7z def9$ 9 section    
#ebi;,a7 on behalf ( su* employee4  4   
7d7 ,regulations & guidance ,! ,secret>y
 ( ! ,treasury %all prescribe su*       
regulations & o!r guidance z are        
necess>y to c>ry out ! purposes ( !     
am5dm5ts made by ?is ,act1 includ+      
v]ification by ! employ] ( am\nts an    
employee contributes dur+ ! taxable ye> 
to an ,,able acc\nt 7z def9$ 9 section  
#ebi;,a ( su* ,code74  7e7 ,cl]ical     
am5dm5t ,! table ( sections = *apt] #dc 

( su* ,code is am5d$ by add+ at ! end ! 
foll[+ new item3  ,sec4 #dihj;,j4       
,failure ( employ] to make comp>able    
,,able acc\nt contributions4  4  7f7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjai4