,,ii  #aafth ,,congress  #ast ,session  
,s4 #bdda  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,august #a1    
#bjai,mr4 ,sasse introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to allow        
individuals who are not enrolled in a   
high deductible health plan to have     
access to health savings accounts1 and  
for other purposes4  #a4 ,short title   
,this ,act may be cited as the ,health  
,savings ,account ,expansion ,act of    
#bjai4  #b4 ,expansion of health savings
 account eligibility  7a7 ,in general   
,section #bbc of the ,internal ,revenue 
,code of #aihf is amended--  7#a7 in    
subsection 7b7-- 7,a7 in paragraph      
7#b7--  7i7 in subparagraph 7,a71 by    
striking high deductible health plan as 
of the first day of such month1 #b1bej  
and inserting qualified health plan as  
of the first day of such month1 #e1jjj1 
and  7ii7 in subparagraph 7,b71 by      

striking high deductible health plan as 
of the first day of such month1 #d1ejj  
and inserting qualified health plan as  
of the first day of such month1 twice   
the dollar amount under subparagraph    
7,a71 and  7,b7 in paragraph 7#h7-- 7i7 
in subparagraph 7,a77ii71 by striking   
high deductible health plan and         
inserting qualified health plan1 and    
7ii7 in the heading of subparagraph     
7,b71 by striking high deductible health
 plan and inserting qualified health    
plan1  7#b7 in subsection 7c7--  7,a7 in
 paragraph 7#a77;,a71 by striking high  
deductible health plan each place is    
appears and inserting qualified health  
plan1 and  7,b7 in paragraph 7#b7--  7i7
 in the heading1 by striking ,high      
deductible health plan and inserting    
,qualified health plan1  7ii7 by        
amending subparagraph 7,a7 to read as   
follows3  7,a7 ,in general ,the term    
qualified health plan means a health    
plan that provides a level of coverage  
that is designed to provide benefits    

that are actuarially equivalent to not  
greater than #hj percent of the full    
actuarial value of the benefits provided
 under the plan4  1  7iii7 by amending  
subparagraph 7,c7 to read as follows3   
7,c7 ,absence of deductible ,a health   
plan shall not fail to be treated as a  
qualified health plan by reason of      
failing to have a deductible for any    
care1 services1 or coverage1 such as    
preventive care1 primary care1 or       
prescription drug coverage4  1 and  7iv7
 by striking subparagraph 7,d71  7#c7 in
 subsection 7g77#a7--  7,a7 by striking 
,each dollar amount in subsections      
7b77#b7 and 7c77#b77;,a7 and inserting  
,the dollar amount in subsection        
7b77#b77;,a71  7,b7 by amending         
subparagraph 7,b7 to read as follows3   
7,b7 the cost-of-living adjustment      
determined under section #a7;f77#c7 for 
the calendar year in which such taxable 
year begins1 determined by substituting 
#8#bjjc' for #8#bjaf' in subparagraph   
7,a77ii7 thereof4  1 and  7,c7 by       

striking adjusted amounts under         
subsections 7b77#b7 and 7c77#b77;,a7 and
 inserting adjusted amounts under       
subsection 7b77#b71 and  7#d7 in        
subsection 7h77#b71 by striking high    
deductible health plan and inserting    
qualified health plan4  7b7 ,conforming 
amendments  7#a7 ,section               
#bf7;b77#b77,s7 of the ,internal        
,revenue ,code of #aihf is amended by   
striking high deductible health plan and
 inserting qualified health plan4  7#b7 
,section #ajf7;e7 of such ,code is      
amended--  7,a7 in the heading of       
paragraph 7#c71 by striking high        
deductible health plan and inserting    
qualified health plan1 and  7,b7 in     
paragraph 7#e77;,b77ii71 by striking    
high deductible health plan and         
inserting qualified health plan4  7#c7  
,section #djh7;d77#i7 of such ,code is  
amended-- 7,a7 in subparagraph 7,c7--   
7i7 in clause 7i77,i71 by striking high 
deductible health plan and inserting    
qualified health plan1 and  7ii7 in     

clause 7ii77,,ii71 by striking high     
deductible health plan each place it    
appears and inserting qualified health  
plan1 and  7,b7 in the heading of       
subparagraph 7,d71 by striking high     
deductible health plan and inserting    
qualified health plan4  7#d7 ,section   
#aijf;,a7b77#b77;,b7 of the ,social     
,security ,act 7#db ,u4,s4,c4           
#acif;e-#a7;b77#b77;,b77 is amended by  
striking high deductible health plan and
 inserting qualified health plan4  7#e7 
,section #aich7;a77#c7 of the ,social   
,security ,act 7#db ,u4,s4,c4           
#acifu-#h7;a77#c77 is amended by        
inserting 7as in effect on the day      
before the date of the enactment of the 
,health ,savings ,account ,expansion    
,act of #bjai7 after section            
#bbc7;c77#b77;,c7 of the ,internal      
,revenue ,code of #aihf4  7#f7 ,section 
#baje7;c77#aj77;,b77ii77,,ii7 of the    
,social ,security ,act 7#db ,u4,s4,c4   
#acig;ee7c77#aj77;,b77ii77,,ii77 is     
amended by striking high deductible     

health plan and inserting qualified     
health plan4  7#g7 ,section             
#aaja7;c77#b77;,b77ii7 of the ,patient  
,protection and ,affordable ,care ,act  
7#db ,u4,s4,c4 #ahjja7;c77#b77;,b77ii77 
is amended by striking section          
#bbc7;c77#b7 and inserting section      
#bbc7;b77#b74  7c7 ,effective date ,the 
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjai4