,i  #aagth ,,congress  #b;d ,session    
,h4 ,r4 #fdgd  ,,in ,,the ,,house ,,of  
,,representatives  ,january #ba1        
#bjbb,ms4 ,van ,duyne introduced the    
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to raise the limit on   
contributions to health savings         
accounts1 to remove the requirement to  
maintain high deductible coverage with  
respect to such accounts1 to include    
drugs and medicine as qualified medical 
expenses for the purposes of such       
accounts1 and for other purposes4  #a4  
,short title ,this ,act may be cited as 
the ,health ,savings ,freedom ,act of   
#bjbb4  #b4 ,health savings accounts    
7a7 ,contribution limit increase  7#a7  
,individual coverage ,section           
#bbc7;b77#b77;,a7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking #b1bej and inserting #f1jjj4   
7#b7 ,family coverage ,section          
#bbc7;b77#b77;,b7 of such ,code is      

amended by striking #d1ejj and inserting
 #af1jjj4  7b7 ,requirement ,to maintain
 coverage under a high deductible plan  
removed  7#a7 ,section #bbc7;c77#a7 of  
the ,internal ,revenue ,code of #aihf is
 amended to read as follows3  7#a7      
,eligible individual  7,a7 ,in general  
,the term eligible individual means1    
with respect to any month1 any          
individual if such individual is covered
 under any health plan as of the #ast   
day of such month4  7,b7 ,special rule  
for individuals eligible for certain    
veterans benefits ,an individual shall  
not fail to be treated as an eligible   
individual for any period merely because
 the individual receives hospital care  
or medical services under any law       
administered by the ,secretary of       
,veterans ,affairs for a                
service-connected disability 7within the
 meaning of section #aja7af7 of title   
#ch1 ,united ,states ,code74  7,c7      
,special rule for individuals receiving 
benefits subject to surprise billing    

statutes ,an individual shall not fail  
to be treated as an eligible individual 
for any period merely because the       
individual receives benefits for medical
 care subject to and in accordance with 
section #ihaf or #ihag1 section         
#bgii;,a-#a or #bgii;,a-#b of the       
,public ,health ,service ,act1 or       
section #gaf or #gag of the ,employee   
,retirement ,income ,security ,act of   
#aigd1 or any ,state law providing      
similar protections to such individual4 
4  7#b7 ,conforming amendments  7,a7    
,section #bbc of such ,code is amended--
 7i7 in subsection 7c71 by striking     
paragraph 7#b71  7ii7 by striking high  
deductible each place such term appears1
 and  7iii7 in subsection 7b77#h77;,b71 
in the heading by striking high         
deductible4  7,b7 ,section #ajf7;e7 of  
such ,code is amended-- 7i7 in paragraph
 7#c71 in the heading by striking high  
deductible1 and  7ii7 in paragraph      
7#e77;,b77ii71 by striking high         
deductible4  7,c7 ,section #djh7;d77#i7 

of such ,code is amended-- 7i7 by       
striking high deductible each place such
 term appears1 and  7ii7 in subparagraph
 7,d71 in the heading by striking high  
deductible4  7,d7 ,sections             
#acif;e-#a7;b77#b77;,b7 and             
#acig;ee7c77#aj77;,b77ii77,,ii7 are     
amended by striking section #bbc7;c77#b7
 and inserting section #bbj7;c77#b74    
7c7 ,including medicine and drugs as    
qualified medical expenses  7#a7        
,section #bbc7;d77#b7 of such ,code is  
amended to read as follows3  7#b7       
,qualified medical expenses ,the term   
qualified medical expenses means the    
following3 7,a7 ,with respect to an     
account beneficiary1 amounts paid by    
such beneficiary for any of the         
following for such individual1 the      
spouse of such individual1 any dependent
 7as defined in section #aeb1 determined
 without regard to subsections 7b77#a71 
7b77#b71 and 7d77#a77;,b7 thereof71 or  
of such individual1 but only to the     
extent such amounts are not compensated 

for by insurance or otherwise3 7i7      
,medical care 7as defined in section    
#bac7;d774  7ii7 ,medicine and drugs4   
7iii7 ,a tampon1 pad1 liner1 cup1       
sponge1 or similar product used by      
individuals with respect to menstruation
 or other genital-tract secretions4     
7,b7 ,with respect to an account        
beneficiary1 amounts paid by such       
beneficiary for long-term care expenses 
for a parent of such individual1 but    
only to the extent such amounts are not 
compensated for by insurance or         
otherwise4  4  7#b7 ,conforming         
amendment ,section #bbc7;c7 of such     
,code is amended by striking paragraph  
7#c74  7d7 ,effective date ,the         
amendments made by this section shall   
apply to taxable years beginning after  
the date of the enactment of this ,act4