,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #eeff ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,janu>y #i1 #bjbj,mr4 ,davidson ( ,ohio 7= himself1 ,mr4 ,gaetz1 & ,mr4 ,yoho7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means1 & 9 addition to ! ,committee on ,en]gy & ,comm]ce1 = a p]iod to be subsequ5tly det]m9$ by ! ,speak]1 9 ea* case = consid]ation ( su* provisions z fall )9 ! jurisdiction ( ! committee conc]n$ ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to all[ all individuals to contribute to heal? sav+s acc\nts1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,pati5t ,fairness ,act ( #bjbj4 #b4 ,modifications to heal? sav+s acc\nts 7a7 ,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 7b7 ,no limitation on pur*as+ heal? cov]age ,section #bbc7;d77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ subp>agraphs 7,b7 & 7,c7 & ! la/ s5t5ce ( subp>agraph 7,a74 7c7 ,increase 9 contribution limits 7#a7 ,9 g5]al ,section #bbc7;b77#a7 ( su* ,code is am5d$ by /rik+ ! sum ( ! mon?ly & all t foll[s ?r\gh ! p]iod at ! end & ins]t+ ! sum ( #h1jjj 7twice su* am\nt 9 ! case ( a jo9t return71 plus #c1jjj 7twice su* am\nt 9 ! case ( a jo9t return7 = ea* dep5d5t 7)9 ! mean+ ( subsection 7d77#b77 ( ! taxpay]44 7#b7 ,additional contributions = individuals #ee or old] ,section #bbc7;b77#c7 ( su* ,code is am5d$ to read z foll[s3 7#c7 ,additional contributions = individuals #ee or old] ,9 ! case ( an individual :o has atta9$ age #ee be=e ! close ( ! taxable ye>1 ! applicable limitation "u p>agraph 7#a7 %all be increas$ by #c1jjj 7#f1jjj 9 ! case ( a jo9t return by two individuals1 bo? ( :om h s atta9$ su* age74 4 7d7 ,treatm5t ( am\nts transf]r$ to relatives aft] dea? ( acc\nt b5efici>y ,section #bbc7;f77#h7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ ! foll[+ new subp>agraph3 7,c7 ,exception = relatives ,if ! p]son receiv+ ! int]e/ describ$ 9 subp>agraph 7,b77i7 is a relative ( ! deceas$1 subp>agraph 7,b7 %all n apply to ! ext5t t ! am\nt receiv$ is paid into a heal? sav+s acc\nt ( su* relative n lat] ?an ! #fj? day aft] ! date ( su* receipt4 4 7e7 ,con=m+ am5dm5ts 7#a7 ,section #bbc7;b7 ( su* ,code is am5d$ by /rik+ p>agraphs 7#b71 7#e71 7#g71 & 7#h7 & ! la/ s5t5ce ( p>agraph 7#d74 7#b7 ,section #bbc ( su* ,code is am5d$ by /rik+ subsection 7c74 7#c7 ,section #bbc7;d77#a77;,a77ii7 ( su* ,code is am5d$ by /rik+ exce$s ! sum ( & all t foll[s ?r\gh ! p]iod at ! end & ins]t+ exce$s ! limitation ) respect to su* b5efici>y "u p>agraphs 7#a7 & 7#b7 ( subsection 7b744 7#d7 ,section #bbc7;g77#a7 ( su* ,code is am5d$-- 7,a7 by /rik+ ,ea* doll> am\nt 9 subsections 7b77#b7 & 7c77#b77;,a7 & ins]t+ ,9 ! case ( a taxable ye> beg9n+ aft] #bjba1 ea* doll> am\nt 9 p>agraphs 7#a7 & 7#b7 ( subsection 7b72 7,b7 by /rik+ !re( & all t foll[s 9 subp>agraph 7,b7 ?r\gh cal5d> ye> #bjjc & ins]t+ aft] sub/itut+ ! foll[+3 cal5d> ye> #bjbj2 & 7,c7 by /rik+ "u subsections 7b77#b7 & 7c77#b77;,a7 & ins]t+ "u p>agraphs 7#a7 & 7#b7 ( subsection 7b74 7f7 ,effective date ,! am5dm5ts made by ?is section %all apply ) respect to mon?s 9 taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbj4 #c4 ,hospital price transp>5cy ,! provisions ( "p #ahj ( sub*apt] ,e ( subtitle ,a ( title #de ( ! ,code ( ,f$]al ,regulations 7z add$ at #hd ,f$4 ,reg4 #feebd et seq47 are codifi$ & %all h ! =ce & effect ( law4