,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cedf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #ai1 #bjbj,mr4    
,cruz 7= himself & ,mr4 ,sasse7         
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to waive high      
d$uctible heal? plan requirem5ts = heal?
 sav+s acc\nts4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,p&emic ,heal?c>e  
,access ,act4  #b4 ,access to heal?     
sav+s acc\nts  7a7 ,9 g5]al ,= purposes 
( section #bbc ( ! ,int]nal ,rev5ue     
,code ( #aihf1 not)/&+ subsection       
7c77#a7 !re(1 dur+ ! coronavirus em]g5cy
 p]iod1 any individual :o is cov]$ by   
any heal? plan1 includ+ a heal? plan :i*
 is n a high d$uctible heal? plan1 %all 
be treat$ z an eligible individual4  7b7
 ,contribution deadl9e ,an individual :o
 is treat$ z an eligible individual =   
purposes ( section #bbc ( ! ,int]nal    
,rev5ue ,code ( #aihf solely by reason (
 subsection 7a7 may make contributions  
to ! heal? sav+s acc\nt 7z def9$ 9      

section #bbc7;d7 ( su* ,code7 ( su*     
individual up to ! due date = ! return (
 ,f$]al income tax = ! taxable ye> :i*  
includes ! la/ day ( ! coronavirus      
em]g5cy p]iod4  7c7 ,coronavirus em]g5cy
 p]iod ,= purposes ( ?is section1 !     
coronavirus em]g5cy p]iod is ! p]iod    
beg9n+ on ,m>* #ac1 #bjbj1 & end+ on !  
lat] (-- 7#a7 ! la/ day on :i* !        
decl>ation ( em]g5cy involv+ ,f$]al     
prim>y responsibility det]m9$ to exi/ by
 ! ,presid5t "u section #eja7;b7 ( !    
,rob]t ,t4 ,/af=d ,disa/] ,relief &     
,em]g5cy ,assi/ance ,act 7#db ,u4,s4,c4 
#eaia7;b77 ) respect to ! ,coronavirus  
,disease #bjai 7,,covid-#ai7 is 9       
effect2 or  7#b7 ! la/ day on :i* !     
decl>ation ( national em]g5cy decl>$ by 
! ,presid5t "u ! ,national ,em]g5cies   
,act 7#ej ,u4,s4,c4 #afja et seq47 )    
respect to ! ,coronavirus ,disease #bjai
 7,,covid-#ai7 is 9 effect4