,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #caab  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #ai1 #bjai,mr4
 ,cruz 7= himself & ,mr4 ,braun7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to exp& & improve 
heal? sav+s acc\nts1 & = o!r purposes4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,p]sonaliz$ ,c>e ,act ( #bjai4  #b4   
,heal? sav+s acc\nt eligibility  7a7 ,9 
g5]al ,p>agraph 7#a7 ( section #bbc7;c7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ to read z foll[s3  7#a7 ,eligible 
individual ,! t]m eligible individual   
means1 ) respect to any mon?1 any       
individual if su* individual is-- 7,a7  
cov]$ "u--  7i7 a gr\p or individual    
heal? plan1  7ii7 heal? insurance       
cov]age1 includ+ a %ort t]m limit$      
duration plan or m$ical indemnity plan1 
or  7iii7 a gov]nm5t plan1 includ+      
cov]age "u ! ,m$ic>e program "u "p ,a or
 "p ,b ( title ,,xviii ( ! ,social      

,security ,act1 ! ,m$icaid program "u   
title ,,xix ( su* ,act1 ! ,,*ip program 
"u title ,,xxi ( su* ,act or a qualifi$ 
,,*ip look-alike program 7z def9$ 9     
section #bajg7;g7 ( su* ,act71 m$ical   
cov]age "u *apt] #ee ( title #aj1 ,unit$
 ,/ates ,code 7includ+ cov]age "u !     
,,tric>e program71 a heal? c>e program  
"u *apt] #ag or #ah ( title #ch1 ,unit$ 
,/ates ,code1 z det]m9$ by ! ,secret>y (
 ,vet]ans ,affairs 9 coord9ation ) !    
,secret>y ( ,heal? & ,human ,s]vices & !
 ,secret>y1 a m$ical c>e program ( !    
,indian ,heal? ,s]vice or a tribal      
organization1 or cov]age "u *apt] #hi ( 
title #e1 ,unit$ ,/ates ,code1 or  7,b7 
a p>ticipant 9 a heal? c>e %>+ m9i/ry 7z
 def9$ 9 section                        
#ejjj;,a7d77#b77;,b77ii771  z ( ! #a/   
day ( su* mon?4  4  7b7 ,con=m+ am5dm5ts
  7#a7 ,subsection 7c7 ( section #bbc ( 
su* ,code is am5d$ by /rik+ p>agraphs   
7#b7 & 7#c7 & by r$esignat+ p>agraphs   
7#d7 & 7#e7 z p>agraphs 7#b7 & 7#c71    
respectively4  7#b7 ,p>agraphs 7#b77;,a7

 & 7#b77;,b7 ( section #bbc7;b7 ( su*   
,code are ea* am5d$ by /rik+ a high     
d$uctible heal? plan & ins]t+ a heal?   
plan1 insurance1 or m9i/ry describ$ 9   
subsection 7c77#a74  7#c7 ,p>agraph     
7#h77;,a77ii7 ( section #bbc7;b7 ( su*  
,code is am5d$ by /rik+ high d$uctible  
heal? plan & ins]t+ heal? plan1         
insurance1 or m9i/ry describ$ 9         
subsection 7c77#a74  7#d7 ,section      
#bbc7;g77#a7 ( su* ,code is am5d$--     
7,a7 by /rik+ subsections 7b77#b7 &     
7c77#b77;,a7 bo? places x appe>s &      
ins]t+ subsection 7b77#b71 &  7,b7 by   
/rik+ = cal5d> ye> #bjaf 9 subp>agraph  
7,b7 & all t foll[s ?r\gh cal5d> ye>    
#bjjc4 & ins]t+ cal5d> ye> #aiig =      
cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 
!re(44  7#e7 ,! head+ ( subp>agraph 7,b7
 ( section #bbc7;b77#h7 ( su* ,code is  
am5d$ by /rik+ high d$uctible heal?     
plan4  7#f7 ,section #bf7;b77#b77,s7 (  
su* ,code is am5d$ by /rik+ high        
d$uctible heal? plan4  7#g7 ,! head+ (  
p>agraph 7#c7 ( section #ajf7;e7 ( su*  

,code is am5d$ by /rik+ high d$uctible  
heal? plan4  7#h7 ,clause 7ii7 ( section
 #ajf7;e77#e77;,b7 ( su* ,code is am5d$ 
by /rik+ a high d$uctible heal? plan &  
ins]t+ a heal? plan4  7#i7 ,p>agraph    
7#i7 ( section #djh7;d7 ( su* ,code is  
am5d$-- 7,a7 by /rik+ ! high d$uctible  
heal? plan cov]+ 9 subp>agraph          
7,c77i77,i7 & ins]t+ heal? plan1        
insurance1 or m9i/ry (1  7,b7 by /rik+ a
 high d$uctible heal? plan ! fir/ place 
x appe>s 9 subp>agraph 7,c77ii77,,ii7 & 
ins]t+ a heal? plan1 insurance1 or      
m9i/ry describ$ 9 section #bbc7;c77#a71 
7,c7 by /rik+ a high d$uctible heal?    
plan ! second place x appe>s 9          
subp>agraph 7,c77ii77,,ii7 & ins]t+ any 
su* plan1 insurance1 or m9i/ry1 &  7,d7 
by /rik+ high d$uctible heal? plan 9 !  
head+ ( subp>agraph 7,d74  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjai4  #c4   
,increase 9 ,,hsa contribution limits   
7a7 ,9 g5]al ,p>agraph 7#b7 ( section   

#bbc7;b7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$-- 7#a7 by /rik+ #b1bej 9 
subp>agraph 7,a7 & ins]t+ #aj1hjj1 &    
7#b7 by /rik+ #d1ejj 9 subp>agraph 7,b7 
& ins]t+ #bi1ejj4  7b7 ,co/-(-,liv+     
adju/m5t ,p>agraph 7#a7 ( section       
#bbc7;g7 ( ! ,int]nal ,rev5ue ,code (   
#aihf1 z am5d$ by section #b1 is am5d$--
  7#a7 by /rik+ ,ea* & ins]t+ ,9 ! case 
( a taxable ye> beg9n+ aft] #bjbj1 ea*1 
&  7#b7 by /rik+ cal5d> ye> #aiig &     
ins]t+ cal5d> ye> #bjai4  7c7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjai4  #d4 ,paym5t (     
heal? plan & heal? insurance premiums f 
,,hsa  7a7 ,9 g5]al ,p>agraph 7#b7 (    
section #bbc7;d7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$--  7#a7 by /rik+ 
subp>agraph 7,b71  7#b7 by r$esignat+   
subp>agraph 7,c7 z subp>agraph 7,b71    
7#c7 by /rik+ ,subp>agraph 7,b7 %all n  
apply to any exp5se = cov]age "u 9      
subp>agraph 7,b71 z s r$esignat$1 &     
ins]t+ ,subp>agraph 7,a7 %all n apply to

 any paym5t = insurance o!r ?an1 &  7#d7
 9 subp>agraph 7,b71 z s r$esignat$--   
7,a7 by /rik+ or at ! end ( clause      
7iii71  7,b7 by /rik+ ! p]iod at ! end (
 clause 7iv7 & ins]t+ 1 or1 &  7,c7 by  
add+ at ! end ! foll[+ new clause3  7v7 
a heal? plan or heal? insurance cov]age 
describ$ 9 subsection 7c77#a77;,a74  4  
7b7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjai4  #e4   
,treatm5t ( m$ical c>e s]vice           
arrangem5ts  7a7 ,inclusion z m$ical    
exp5ses ,p>agraph 7#b7 ( section        
#bbc7;d7 ( ! ,int]nal ,rev5ue ,code (   
#aihf1 z am5d$ by section #d1 is fur!r  
am5d$ by add+ at ! end ! foll[+ new     
subp>agraph3  7,c7 ,inclusion ( m$ical  
c>e s]vice arrangem5ts ,! t]m qualifi$  
m$ical exp5ses %all include-- 7i7       
p]iodic fees paid to a physician = a    
def9$ set ( m$ical s]vices or = ! "r to 
receive m$ical s]vices on an z-ne$$     
basis1 &  7ii7 am\nts prepaid = m$ical  
s]vices design$ to scre5 =1 diagnose1   

cure1 mitigate1 treat1 or prev5t disease
 & promote wellness4  4  7b7 ,arrangem5t
 n ,to be treat$ z heal? insurance      
,subsection 7c7 ( section #bbc ( !      
,int]nal ,rev5ue ,code ( #aihf1 z am5d$ 
by section #b7;b71 is fur!r am5d$ by    
add+ at ! end ! foll[+ new p>agraph3    
7#d7 ,treatm5t ( m$ical c>e s]vice      
arrangem5ts ,an arrangem5t "u :i* an    
individual is provid$ m$ical s]vices 9  
ex*ange = a fix$ p]iodic fee or paym5t =
 su* s]vices %all n be treat$ z a heal? 
plan1 insurance1 or arrangem5t describ$ 
9 p>agraph 7#a74  4  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjai4  #f4 ,p]iodic      
provid] fees treat$ z m$ical c>e  7a7 ,9
 g5]al ,section #bac7;d7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#ab7  
,p]iodic provid] fees ,p]iodic fees paid
 = a def9$ set ( m$ical s]vices provid$ 
on an z-ne$$ basis %all be treat$ z     
am\nts paid = m$ical c>e4  4  7b7       

,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjai4  #g4   
,exp&+ ov]-!-c\nt] drug cov]age & re/or+
 l[] p5alty = nonqualifi$ di/ributions  
7a7 ,ov]-!-,c\nt] cov]age ,section      
#bbc7;d77#b77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ ! la/   
s5t5ce & ins]t+ ! foll[+3 ,su* t]m %all 
include an am\nt paid = any prescription
 or ov]-!-c\nt] m$ic9e or drug44  7b7   
,p5alty ,section #bbc7;e77#d77;,a7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #bj p]c5t & ins]t+ #aj p]c5t4  
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to di/ributions  
made 9 taxable ye>s beg9n+ aft] ,decemb]
 #ca1 #bjai4  #h4 ,treatm5t ( heal? c>e 
%>+ m9i/ries  7a7 ,inclusion z m$ical   
exp5ses ,p>agraph 7#b7 ( section        
#bbc7;d7 ( ! ,int]nal ,rev5ue ,code (   
#aihf1 z am5d$ by sections #d & #e1 is  
fur!r am5d$ by add+ at ! end ! foll[+   
new subp>agraph3  7,d7 ,inclusion (     
heal? c>e %>+ m9i/ries ,! t]m qualifi$  

m$ical exp5ses %all include am\nts paid 
by a memb] ( a heal? c>e %>+ m9i/ry 7z  
def9$ 9 section                         
#ejjj;,a7d77#b77;,b77ii77 =--  7i7 ! %>+
 ( m$ical exp5ses among memb]s1 &  7ii7 
adm9i/rative fees ( ! m9i/ry4  4  7b7   
,heal? c>e %>+ m9i/ry n ,to be treat$ z 
heal? insurance ,subsection 7c7 (       
section #bbc ( ! ,int]nal ,rev5ue ,code 
( #aihf1 z am5d$ by sections #b & #e1 is
 fur!r am5d$ by add+ at ! end ! foll[+  
new p>agraph3  7#e7 ,treatm5t ( heal?   
c>e %>+ m9i/ries ,a heal? c>e %>+ m9i/ry
 7z def9$ 9 section                     
#ejjj;,a7d77#b77;,b77ii77 %all n be     
treat$ z a heal? plan or insurance =    
purposes ( ?is title4  4  7c7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjai4