,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #ec  ,,9 ,,! ,,h\se ,,(             
,,repres5tatives  ,janu>y #d1 #bjba,mr4 
,biggs introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ = tax-advantag$  
di/ributions f heal? sav+s acc\nts dur+ 
family or m$ical leave1 & = o!r         
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,fre$om = ,families ,act4  
#b4 ,di/ributions f heal? sav+s acc\nts 
dur+ p]iods ( qualifi$ c>egiv+  7a7 ,9  
g5]al ,p>agraphs 7#a7 & 7#b7 ( section  
#bbc7;f7 ( ! ,int]nal ,rev5ue ,code (   
#aihf are am5d$ to read z foll[s3  7#a7 
,exclusion ( am\nts us$ = qualifi$      
m$ical exp5ses or di/ribut$ dur+ p]iods 
( qualifi$ c>egiv+ ,any am\nt paid or   
di/ribut$ out ( a heal? sav+s acc\nt    
%all n be includible 9 gross income if x
 is-- 7,a7 us$ exclusively to pay       
qualifi$ m$ical exp5ses ( any acc\nt    
b5efici>y1 or  7,b7 paid or di/ribut$   
dur+ a p]iod ( qualifi$ c>egiv+4  7#b7  

,inclusion ( am\nts nei!r us$ = qualifi$
 m$ical exp5ses nor di/ribut$ dur+      
p]iods ( qualifi$ c>egiv+ ,any am\nt    
paid or di/ribut$ out ( a heal? sav+s   
acc\nt %all be includ$ 9 ! gross income 
( ! acc\nt b5efici>y if x is n describ$ 
9 p>agraph 7#a74  4  7b7 ,def9ition (   
p]iod ( qualifi$ c>egiv+ ,section       
#bbc7;f7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#i7 ,p]iod ( qualifi$  
c>egiv+ ,= purposes ( ?is section1 ! t]m
 p]iod ( qualifi$ c>egiv+ means any     
p]iod dur+ :i* an individual is on leave
 or n employ$ by reason ( a situation   
describ$ 9 subp>agraphs 7,a7 ?r\gh 7,e7 
( section #ajb7;a77#a7 ( ! ,family &    
,m$ical ,leave ,act ( #aiic4  4  7c7    
,con=m+ am5dm5ts  7#a7 ,section         
#bbc7;d77#a7 ( su* ,code is am5d$ by    
ins]t+ or ! exp5ses incurr$ dur+ a p]iod
 ( qualifi$ c>egiv+ ( ! acc\nt          
b5efici>y4  7#b7 ,section #bbc7;f77#d7 (
 su* ,code is am5d$ 9 ! head+ by /rik+  
di/ributions n us$ = qualifi$ m$ical    

exp5ses & ins]t+ c]ta9 di/ributions4    
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply ) respect to     
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4  #c4 ,no high      
d$uctible heal? plan requir$ = heal?    
sav+s acc\nts  7a7 ,9 g5]al ,section    
#bbc7;a7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by /rik+ :o is an        
eligible individual = any mon? dur+ !   
taxable ye>4  7b7 ,con=m+ am5dm5ts  7#a7
 ,section #bbc7;b7 ( su* ,code is am5d$ 
by /rik+ p>agraphs 7#g7 & 7#h74  7#b7   
,section #bbc ( su* ,code is am5d$ by   
/rik+ subsection 7c74  7c7 ,increase 9  
contribution limit = heal? sav+s acc\nts
  7#a7 ,9 g5]al ,section #bbc7;b77#a7 ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by /rik+ ! sum ( ! mon?ly & all t 
foll[s ?r\gh eligible individual &      
ins]t+ #i1jjj 7twice su* am\nt 9 ! case 
( a jo9t return74  7#b7 ,con=m+ am5dm5ts
  7,a7 ,section #bbc7;b7 ( su* ,code is 
am5d$ by /rik+ p>agraphs 7#b71 7#c71 &  
7#e7 & by r$esignat+ p>agraphs 7#d7 &   

7#f7 z p>agraphs 7#b7 & 7#c71           
respectively4  7,b7 ,section            
#bbc7;b77#b7 ( su* ,code 7z r$esignat$  
by subp>agraph 7,a77 is am5d$ by /rik+ !
 la/ s5t5ce4  7,c7 ,section             
#bbc7;d77#a77;,a77ii7 is am5d$ by /rik+ 
! sum ( & all t foll[s ?r\gh ! p]iod at 
! end & ins]t+ ! doll> am\nt 9 effect "u
 subsection 7b77#a744  7,d7 ,section    
#bbc7;g77#a7 ( su* ,code is am5d$-- 7i7 
by /rik+ ,ea* doll> am\nt 9 subsections 
7b77#b7 & 7c77#b77;,a7 & ins]t+ ,! doll>
 am\nt 9 subsection 7b77#a72  7ii7 by   
/rik+ !re( & all t foll[s ?r\gh cal5d>  
ye> #bjjc4 & ins]t+ cal5d> ye> #aiig42 &
  7iii7 by /rik+ "u subsections 7b77#b7 
& 7c77#b77;,a7 & ins]t+ "u subsection   
7b77#a74  7d7 ,effective date ,!        
am5dm5ts made by ?is section %all apply 
) respect to mon?s 9 taxable ye>s beg9n+
 aft] ! date ( ! enactm5t ( ?is ,act4