,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hjcb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,augu/ #ad1 #bjbj,mr4 
,biggs 7= himself1 ,mr4 ,ful*]1 ,mr4    
,p]ry1 ,mr4 ,bald]son1 ,mrs4 ,lesko1    
,mr4 ,gos>1 ,mr4 ,hice ( ,georgia1 ,mr4 
,/ew>t1 ,mr4 ,h>ris1 ,mr4 ,yoho1 & ,mr4 
,roy7 introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
! ,judici>y1 = 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 elim9ate limitations on
 contributions to heal? sav+s acc\nts4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,heal? ,sav+s ,acc\nts ,= ,all ,act ( 
#bjbj4  #b4 ,repeal ( contribution      
limitations  7a7 ,9 g5]al ,subsection   
7b7 ( section #bbc ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ to read z foll[s3
  7b7 ,d5ial ( d$uction to dep5d5ts ,no 
d$uction %all be all[$ "u ?is section to

 any individual ) respect to :om a      
d$uction "u section #aea is all[able to 
ano!r taxpay] = a taxable ye> beg9n+ 9 !
 cal5d> ye> 9 :i* su* individual's      
taxable ye> beg9s4  4  7b7 ,con=m+      
am5dm5ts  7#a7 ,subp>agraph 7,a7 (      
section #bbc7;d77#a7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$-- 7,a7 by
 /rik+ subsection 7f77#e7 & ins]t+      
subsection 7f77#d71 &  7,b7 by /rik+    
accept$-- & all t foll[s & ins]t+       
accept$ unless x is 9 ca%44  7#b7       
,subsection 7f7 ( section #bbc ( su*    
,code is am5d$ by /rik+ p>agraph 7#c7 & 
by r$esignat+ p>agraphs 7#d7 ?r\gh 7#h7 
z p>agraphs 7#c7 ?r\gh 7#g71            
respectively4  7#c7 ,subsection 7g7 (   
section #bbc ( su* ,code is am5d$-- 7,a7
 by /rik+ subsections 7b77#b7 &         
7c77#b77;,a7 bo? places x appe>s &      
ins]t+ subsection 7c77#b77;,a71 &  7,b7 
by am5d+ subp>agraph 7,b7 to read z     
foll[s3  7,b7 ! co/-(-liv+ adju/m5t     
det]m9$ "u section #a7;f77#c7 = ! cal5d>
 ye> 9 :i* su* taxable ye> beg9s det]m9$

 by sub/itut+ cal5d> ye> #bjjc = cal5d> 
ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4  
4  7#d7 ,section #bf7;b77#b7 ( su* ,code
 is am5d$-- 7,a7 by /rik+ 1             
#bbc7;b77#h77;,b77i77,,ii71 9           
subp>agraph 7,s71 &  7,b7 by /rik+      
#bbc7;f77#d7 9 subp>agraph 7,u7 & ins]t+
 #bbc7;f77#c74  7#e7 ,p>agraph 7#a7 (   
section #ajf7;d7 ( su* ,code is am5d$ by
 /rik+ "u an accid5t or heal? plan & all
 t foll[s & ins]t+ "u an accid5t or     
heal? plan44  7#f7 ,subp>agraph 7,c7 (  
section #ajf7;e77#d7 ( su* ,code is     
am5d$ by /rik+ #bbc7;f77#e7 & ins]t+    
#bbc7;f77#d74  7#g7 ,subp>agraph 7,c7 ( 
section #djh7;d77#i7 ( su* ,code is     
am5d$-- 7,a7 by /rik+ ,limitations4-- 9 
! head+ & all t foll[s ?r\gh 7ii7 ,"o-"t
 transf]4-- 9 clause 7ii71 & ins]t+     
,"o-"t transf]4--1  7,b7 by r$esignat+  
subclauses 7,i7 & 7,,ii7 z clauses 7i7 &
 7ii7 & mov+ su* clauses #b ems to !    
left1 &  7,c7 by /rik+ subclause 7,,ii7 
9 clause 7i71 z s r$esignat$1 & ins]t+  
clause 7ii74  7#h7 ,section #digc ( su* 

,code is am5d$ by /rik+ subsection 7g7 &
 by r$esignat+ subsection 7h7 z         
subsection 7g74  7c7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #c4 ,fre$om f     
m&ate  7a7 ,9 g5]al ,section #bbc ( !   
,int]nal ,rev5ue ,code ( #aihf1 z am5d$ 
by section #b1 is fur!r am5d$ by /rik+  
subsections 7c7 & 7g7 & by r$esignat+   
subsections 7d71 7e71 7f71 & 7h7 z      
subsections 7c71 7d71 7e71 & 7f71       
respectively4  7b7 ,con=m+ am5dm5ts     
7#a7 ,subsection 7a7 ( section #bbc ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7a7 ,d$uction all[$  
,9 ! case ( an individual1 !re %all be  
all[$ z a d$uction = ! taxable ye> an   
am\nt equal to ! aggregate am\nt paid 9 
ca% dur+ su* taxable ye> by or on behalf
 ( su* individual to a heal? sav+s      
acc\nt ( su* individual4  4  7#b7       
,subsection 7c77#a77;,a7 ( section #bbc 
( su* ,code1 z am5d$ by section #b &    
r$esignat$ by subsection 7a71 is fur!r  

am5d$ by /rik+ subsection 7f77#d7 &     
ins]t+ subsection 7e77#d74  7#c7        
,subp>agraph 7,u7 ( section #bf7;b77#b7 
( su* ,code1 z am5d$ by section #b1 is  
fur!r am5d$ by /rik+ section            
#bbc7;f77#c7 & ins]t+ section           
#bbc7;e77#c74  7#d7 ,sections           
#ce7;g77#c71 #bbj7;f77#e77;,a71         
#hdh7;e77#a77;,b77v71 #digc7;a77#e71 &  
#fjea7;a77#ab7 ( su* ,code are ea* am5d$
 by /rik+ section #bbc7;d7 ea* place x  
appe>s & ins]t+ section #bbc7;c74  7#e7 
,section #ajf7;d77#a7 ( su* ,code is    
am5d$-- 7,a7 by /rik+ :o is an eligible 
individual 7z def9$ 9 section           
#bbc7;c77#a771 &  7,b7 by /rik+ section 
#bbc7;d7 & ins]t+ section #bbc7;c74     
7#f7 ,section #ajf7;e7 ( su* ,code is   
am5d$-- 7,a7 by /rik+ p>agraphs 7#c7 &  
7#d7 & by r$esignat+ p>agraph 7#e7 z    
p>agraph 7#d71  7,b7 by ins]t+ aft]     
p>agraph 7#b7 ! foll[+ new p>agraph3    
7#c7 ,treatm5t z rollov] contribution ,a
 qualifi$ ,,hsa di/ribution %all be     
treat$ z a rollov] contribution describ$

 9 section #bbc7;e77#d74  1 &  7,c7 by  
/rik+ to any eligible individual cov]$  
"u a high d$uctible heal? plan ( !      
employ] 9 p>agraph 7#d77;,b77ii7 7z s   
r$esignat$7 & ins]t+ to any employee )  
respect to :om a heal? sav+s acc\nt has 
be5 e/abli%$4  7#g7 ,section            
#djh7;d77#i77;,a7 ( su* ,code is am5d$  
by /rik+ :o is an eligible individual 7z
 def9$ 9 section #bbc7;c77 &4  7#h7     
,section #hgg;,a7g77#f7 ( su* ,code is  
am5d$ by /rik+ #bbc7;f77#d7 & ins]t+    
#bbc7;e77#d74  7#i7 ,section #dige ( su*
 ,code is am5d$-- 7,a7 9 subsection     
7c77#f7-- 7i7 by /rik+ section #bbc7;d7 
& ins]t+ section #bbc7;c71 &  7ii7 by   
/rik+ section #bbc7;e77#b7 & ins]t+     
section #bbc7;d77#b71 &  7,b7 9         
subsection 7e77#a77;,e71 by /rik+       
section #bbc7;d7 & ins]t+ section       
#bbc7;c74  7#aj7 ,subsection 7b7 (      
section #dihj;,g ( su* ,code is am5d$ to
 read z foll[s3  7b7 ,rules &           
requirem5ts  7#a7 ,9 g5]al ,an employ]  
meets ! requirem5ts ( ?is subsection =  

any cal5d> ye> if ! employ] makes       
available comp>able contributions to !  
heal? sav+s acc\nts ( all comp>able     
p>ticipat+ employees = ea* cov]age p]iod
 dur+ su* cal5d> ye>4  7#b7 ,comp>able  
contributions  7,a7 ,9 g5]al ,= purposes
 ( p>agraph 7#a71 ! t]m comp>able       
contributions means contributions-- 7i7 
:i* are ! same am\nt1 or  7ii7 if !     
employees are cov]$ by a heal? plan1 :i*
 are ! same p]c5tage ( ! annual         
d$uctible limit "u ! plan cov]+ !       
employees4  7,b7 ,"p-ye> employees ,9 ! 
case ( an employee :o is employ$ by !   
employ] = only a portion ( ! cal5d> ye>1
 a contribution to ! heal? sav+s acc\nt 
( su* employee %all be treat$ z         
comp>able if x is an am\nt :i* be>s !   
same ratio to ! comp>able am\nt 7det]m9$
 )\t reg>d to ?is subp>agraph7 z su*    
portion be>s to ! entire cal5d> ye>4    
7#c7 ,comp>able p>ticipat+ employees ,= 
purposes ( p>agraph 7#a71 ! t]m         
comp>able p>ticipat+ employees means all
 employees :o are cov]$ 7if at all7 "u !

 same heal? plan ( ! employ] & h ! same 
category ( cov]age4 ,= purposes ( !     
prec$+ s5t5ce1 ! categories ( cov]age   
are self-only & family cov]age4  7#d7   
,"p-"t employees  7,a7 ,9 g5]al         
,p>agraph 7#c7 %all be appli$ sep>ately 
) respect to "p-"t employees & o!r      
employees4  7,b7 ,"p-"t employee ,=     
purposes ( subp>agraph 7,a71 ! t]m "p-"t
 employee means any employee :o is      
cu/om>ily employ$ = few] ?an #cj h\rs p]
 week4  4  7#aa7 ,section #dihj;,g7d7 ( 
su* ,code is am5d$ by /rik+ section     
#dihj;,e & ins]t+ ?is section4  7#ab7   
,section #ffic7;a77#b77;,c7 ( su* ,code 
is am5d$ by /rik+ section #bbc7;h7 &    
ins]t+ section #bbc7;f74  7c7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4  #d4     
,all[ance ( di/ributions = prescription 
& ov]-!-c\nt] m$ic9es & drugs  7a7      
,h,s,as ,p>agraph 7#b77;,a7 ( section   
#bbc7;c7 ( ! ,int]nal ,rev5ue ,code (   
#aihf1 z r$esignat$ by section #c1 is   

am5d$ by add+ at ! end ! foll[+3 ,! t]m 
qualifi$ m$ical exp5ses %all include an 
am\nt paid = any prescription or        
ov]-!-c\nt] m$ic9e or drug44  7b7 ,ar*] 
,m,s,as ,section #bbj7;d77#b77;,a7 ( !  
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ section           
#bbc7;d77#b77;,d7 & ins]t+ section      
#bbc7;c77#b77;,b71 &  7#b7 by add+ at ! 
end ! foll[+3 ,! t]m qualifi$ m$ical    
exp5ses %all include an am\nt paid = any
 prescription or ov]-!-c\nt] m$ic9e or  
drug44  7c7 ,heal? flexible sp5d+       
arrangem5ts & heal? reimbursem5t        
arrangem5ts ,subsection 7f7 ( section   
#ajf ( ! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$ to read z foll[s3  7f7         
,reimbursem5ts = prescription &         
ov]-!-,c\nt] m$ic9es & drugs ,= purposes
 ( ?is section & section #aje1          
reimbursem5t = exp5ses incurr$ = any    
prescription or ov]-!-c\nt] m$ic9e or   
drug %all be treat$ z a reimbursem5t =  
m$ical exp5ses4  4  7d7 ,effective dates
  7#a7 ,di/ributions f sav+s acc\nts ,! 

am5dm5ts made by subsections 7a7 & 7b7  
%all apply to am\nts paid 9 taxable ye>s
 beg9n+ aft] ! date ( ! enactm5t ( ?is  
,act4  7#b7 ,reimbursem5ts ,! am5dm5t   
made by subsection 7c7 %all apply to    
exp5ses incurr$ 9 plan ye>s beg9n+ aft] 
! date ( ! enactm5t ( ?is ,act4  #e4    
,pur*ase ( heal? insurance f ,,hsa  7a7 
,9 g5]al ,p>agraph 7#b7 ( section       
#bbc7;c7 ( ! ,int]nal ,rev5ue ,code (   
#aihf1 z r$esignat$ by section #c1 is   
am5d$-- 7#a7 by /rik+ subp>agraphs 7,b7 
& 7,c71 &  7#b7 by r$esignat+           
subp>agraph 7,d7 z subp>agraph 7,b74    
7b7 ,con=m+ am5dm5t ,p>agraph 7#b7 (    
section #bbc7;c7 ( ! ,int]nal ,rev5ue   
,code ( #aihf1 z am5d$ by ! prec$+      
sections ( ?is ,act1 is fur!r am5d$ by  
/rik+ & any dep5d5t 7z def9$ 9 section  
#aeb1 det]m9$ )\t reg>d to subsections  
7b77#a71 7b77#b71 & 7d77#a77;,b7 !re(7 (
 su* individual & ins]t+ any dep5d5t 7z 
def9$ 9 section #aeb1 det]m9$ )\t reg>d 
to subsections 7b77#a71 7b77#b71 &      
7d77#a77;,b7 !re(7 ( su* individual1 &  

any *ild 7z def9$ 9 section             
#aeb7;f77#a77 ( su* individual :o has n 
atta9$ ! age ( #bg be=e ! end ( su*     
individual's taxable ye>4  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all apply ) respect to         
insurance pur*as$ aft] ! date ( !       
enactm5t ( ?is ,act 9 taxable ye>s      
beg9n+ aft] su* date4  #f4 ,special rule
 = c]ta9 m$ical exp5ses incurr$ be=e    
e/abli%m5t ( acc\nt  7a7 ,9 g5]al       
,p>agraph 7#b7 ( section #bbc7;c7 ( !   
,int]nal ,rev5ue ,code ( #aihf1 z am5d$ 
& r$esignat$ by ! prec$+ sections ( ?is 
,act1 is fur!r am5d$ by add+ at ! end ! 
foll[+ new subp>agraph3  7,c7 ,c]ta9    
m$ical exp5ses incurr$ be=e e/abli%m5t (
 acc\nt treat$ z qualifi$ ,an exp5se    
%all n fail to be treat$ z a qualifi$   
m$ical exp5se solely because su* exp5se 
0 incurr$ be=e ! e/abli%m5t ( ! heal?   
sav+s acc\nt if su* exp5se 0 incurr$--  
7i7 dur+ ei!r-- 7,i7 ! taxable ye> 9 :i*
 ! heal? sav+s acc\nt 0 e/abli%$1 or    
7,,ii7 ! prec$+ taxable ye>1 9 ! case ( 

a heal? sav+s acc\nt e/abli%$ aft] !    
taxable ye> 9 :i* su* exp5se 0 incurr$ b
 be=e ! "t prescrib$ by law = fil+ !    
return = su* taxable ye> 7n includ+     
ext5sions !re(71 &  7ii7 = m$ical c>e   
:i* 7b = ! fact t x 0 incurr$ be=e !    
e/abli%m5t ( ! acc\nt7 o!rwise meets !  
requirem5ts ( ! prec$+ subp>agraphs4  4 
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #g4 ,adm9i/rative error          
correction be=e due date ( return  7a7  
,9 g5]al ,p>agraph 7#c7 ( section       
#bbc7;e7 ( ! ,int]nal ,rev5ue ,code (   
#aihf1 z am5d$ & r$esignat$ by ! prec$+ 
sections ( ?is ,act1 is am5d$ by add+ at
 ! end ! foll[+ new subp>agraph3  7,d7  
,exception = adm9i/rative errors        
correct$ be=e due date ( return         
,subp>agraph 7,a7 %all n apply if any   
paym5t or di/ribution is made to correct
 an adm9i/rative1 cl]ical1 or payroll   
contribution error & if-- 7i7 su*       
di/ribution is receiv$ by ! individual  

on or be=e ! la/ day prescrib$ by law   
7includ+ ext5sions ( "t7 = fil+ su*     
individual's return = su* taxable ye>1 &
  7ii7 su* di/ribution is accompani$ by 
! am\nt ( net income attributable to su*
 contribution4  ,any net income describ$
 9 clause 7ii7 %all be includ$ 9 ! gross
 income ( ! individual = ! taxable ye> 9
 :i* x is receiv$4  4  7b7 ,effective   
date ,! am5dm5t made by ?is section %all
 take effect on ! date ( ! enactm5t (   
?is ,act4  #h4 ,all[+ ,,hsa rollov] to  
*ild or p>5t ( acc\nt hold]  7a7 ,9     
g5]al ,p>agraph 7#g77;,a7 ( section     
#bbc7;e7 ( ! ,int]nal ,rev5ue ,code (   
#aihf1 z r$esignat$ by ! prec$+ sections
 ( ?is ,act1 is am5d$-- 7#a7 by ins]t+ 1
 *ild1 p>5t1 or gr&p>5t aft] surviv+    
sp\se1  7#b7 by ins]t+ 1 *ild1 p>5t1 or 
gr&p>5t1 z ! case may be1 aft] ! sp\se1 
7#c7 by ins]t+ 1 *ild1 p>5t1 or gr&p>5t 
aft] sp\se 9 ! head+ !re(1 &  7#d7 by   
add+ at ! end ! foll[+3 ,9 ! case ( a   
*ild :o acquires su* b5efici>y's int]e/ 
& ) respect to :om a d$uction "u section

 #aea is all[able to ano!r taxpay] = a  
taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* 
su* individual's taxable ye> beg9s1 su* 
heal? sav+s acc\nt %all be treat$ z a   
heal? sav+s acc\nt ( su* *ild44  7b7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #i4 ,equival5t bankruptcy        
protections = heal? sav+s acc\nts z     
retirem5t funds  7a7 ,9 g5]al ,section  
#ebb ( title #aa1 ,unit$ ,/ates ,code1  
is am5d$ by add+ at ! end ! foll[+ new  
subsection3  7r7 ,treatm5t ( heal? sav+s
 acc\nts ,= purposes ( ?is section1 any 
heal? sav+s acc\nt 7z describ$ 9 section
 #bbc ( ! ,int]nal ,rev5ue ,code (      
#aihf7 %all be treat$ 9 ! same mann] z  
an individual retirem5t acc\nt describ$ 
9 section #djh ( su* ,code4  4  7b7     
,effective date ,! am5dm5t made by ?is  
section %all apply to cases comm5c+ "u  
title #aa1 ,unit$ ,/ates ,code1 aft] !  
date ( ! enactm5t ( ?is ,act4