,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bdda  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #a1 #bjai,mr4   
,sasse introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[           
individuals :o are n enroll$ 9 a high   
d$uctible heal? plan to h access to     
heal? sav+s acc\nts1 & = o!r purposes4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,heal? ,sav+s ,acc\nt ,expansion ,act 
( #bjai4  #b4 ,expansion ( heal? sav+s  
acc\nt eligibility  7a7 ,9 g5]al        
,section #bbc ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$--  7#a7 9 subsection  
7b7-- 7,a7 9 p>agraph 7#b7--  7i7 9     
subp>agraph 7,a71 by /rik+ high         
d$uctible heal? plan z ( ! fir/ day (   
su* mon?1 #b1bej & ins]t+ qualifi$ heal?
 plan z ( ! fir/ day ( su* mon?1 #e1jjj1
 &  7ii7 9 subp>agraph 7,b71 by /rik+   
high d$uctible heal? plan z ( ! fir/ day
 ( su* mon?1 #d1ejj & ins]t+ qualifi$   
heal? plan z ( ! fir/ day ( su* mon?1   

twice ! doll> am\nt "u subp>agraph 7,a71
 &  7,b7 9 p>agraph 7#h7-- 7i7 9        
subp>agraph 7,a77ii71 by /rik+ high     
d$uctible heal? plan & ins]t+ qualifi$  
heal? plan1 &  7ii7 9 ! head+ (         
subp>agraph 7,b71 by /rik+ high         
d$uctible heal? plan & ins]t+ qualifi$  
heal? plan1  7#b7 9 subsection 7c7--    
7,a7 9 p>agraph 7#a77;,a71 by /rik+ high
 d$uctible heal? plan ea* place is      
appe>s & ins]t+ qualifi$ heal? plan1 &  
7,b7 9 p>agraph 7#b7--  7i7 9 ! head+1  
by /rik+ ,high d$uctible heal? plan &   
ins]t+ ,qualifi$ heal? plan1  7ii7 by   
am5d+ subp>agraph 7,a7 to read z foll[s3
  7,a7 ,9 g5]al ,! t]m qualifi$ heal?   
plan means a heal? plan t provides a    
level ( cov]age t is design$ to provide 
b5efits t are actu>ially equival5t to n 
great] ?an #hj p]c5t ( ! full actu>ial  
value ( ! b5efits provid$ "u ! plan4  1 
7iii7 by am5d+ subp>agraph 7,c7 to read 
z foll[s3  7,c7 ,abs5ce ( d$uctible ,a  
heal? plan %all n fail to be treat$ z a 
qualifi$ heal? plan by reason ( fail+ to

 h a d$uctible = any c>e1 s]vices1 or   
cov]age1 su* z prev5tive c>e1 prim>y    
c>e1 or prescription drug cov]age4  1 & 
7iv7 by /rik+ subp>agraph 7,d71  7#c7 9 
subsection 7g77#a7--  7,a7 by /rik+ ,ea*
 doll> am\nt 9 subsections 7b77#b7 &    
7c77#b77;,a7 & ins]t+ ,! doll> am\nt 9  
subsection 7b77#b77;,a71  7,b7 by am5d+ 
subp>agraph 7,b7 to read z foll[s3  7,b7
 ! co/-(-liv+ adju/m5t det]m9$ "u       
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
su* taxable ye> beg9s1 det]m9$ by       
sub/itut+ #8#bjjc' = #8#bjaf' 9         
subp>agraph 7,a77ii7 !re(4  1 &  7,c7 by
 /rik+ adju/$ am\nts "u subsections     
7b77#b7 & 7c77#b77;,a7 & ins]t+ adju/$  
am\nts "u subsection 7b77#b71 &  7#d7 9 
subsection 7h77#b71 by /rik+ high       
d$uctible heal? plan & ins]t+ qualifi$  
heal? plan4  7b7 ,con=m+ am5dm5ts  7#a7 
,section #bf7;b77#b77,s7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
high d$uctible heal? plan & ins]t+      
qualifi$ heal? plan4  7#b7 ,section     
#ajf7;e7 ( su* ,code is am5d$--  7,a7 9 

! head+ ( p>agraph 7#c71 by /rik+ high  
d$uctible heal? plan & ins]t+ qualifi$  
heal? plan1 &  7,b7 9 p>agraph          
7#e77;,b77ii71 by /rik+ high d$uctible  
heal? plan & ins]t+ qualifi$ heal? plan4
  7#c7 ,section #djh7;d77#i7 ( su* ,code
 is am5d$-- 7,a7 9 subp>agraph 7,c7--   
7i7 9 clause 7i77,i71 by /rik+ high     
d$uctible heal? plan & ins]t+ qualifi$  
heal? plan1 &  7ii7 9 clause 7ii77,,ii71
 by /rik+ high d$uctible heal? plan ea* 
place x appe>s & ins]t+ qualifi$ heal?  
plan1 &  7,b7 9 ! head+ ( subp>agraph   
7,d71 by /rik+ high d$uctible heal? plan
 & ins]t+ qualifi$ heal? plan4  7#d7    
,section #aijf;,a7b77#b77;,b7 ( !       
,social ,security ,act 7#db ,u4,s4,c4   
#acif;e-#a7;b77#b77;,b77 is am5d$ by    
/rik+ high d$uctible heal? plan & ins]t+
 qualifi$ heal? plan4  7#e7 ,section    
#aich7;a77#c7 ( ! ,social ,security ,act
 7#db ,u4,s4,c4 #acifu-#h7;a77#c77 is   
am5d$ by ins]t+ 7z 9 effect on ! day    
be=e ! date ( ! enactm5t ( ! ,heal?     
,sav+s ,acc\nt ,expansion ,act ( #bjai7 

aft] section #bbc7;c77#b77;,c7 ( !      
,int]nal ,rev5ue ,code ( #aihf4  7#f7   
,section #baje7;c77#aj77;,b77ii77,,ii7 (
 ! ,social ,security ,act 7#db ,u4,s4,c4
 #acig;ee7c77#aj77;,b77ii77,,ii77 is    
am5d$ by /rik+ high d$uctible heal? plan
 & ins]t+ qualifi$ heal? plan4  7#g7    
,section #aaja7;c77#b77;,b77ii7 ( !     
,pati5t ,protection & ,af=dable ,c>e    
,act 7#db ,u4,s4,c4                     
#ahjja7;c77#b77;,b77ii77 is am5d$ by    
/rik+ section #bbc7;c77#b7 & ins]t+     
section #bbc7;b77#b74  7c7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjai4