,i  #aagth ,,congress  #b;d ,session    
,h4 ,r4 #fejg  ,,in ,,the ,,house ,,of  
,,representatives  ,january #be1        
#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 allow for the        
establishment of child health savings   
accounts1 and for other purposes4  #a4  
,short title ,this ,act may be cited as 
the ,child ,health ,savings ,account    
,act of #bjbb4  #b4 ,health savings     
accounts  7a7 ,child health savings     
account ,section #bbc of the ,internal  
,revenue ,code of #aihf is amended by   
adding at the end the following new     
subsection3  7i7 ,child health savings  
account  7#a7 ,in general ,in addition  
to any deduction allowed under          
subsection 7a7 for any taxable year1    
there shall be allowed as a deduction   
under this section an amount equal to   
the aggregate amount paid in cash by an 
individual during the taxable year to a 

child savings account of a child of the 
individual4  7#b7 ,limitation ,the      
amount taken into account under         
paragraph 7#a7 with respect to each     
child of an individual during the       
taxable year shall not exceed an amount 
equal to #c1jjj4  7#c7 ,child health    
savings account ,for the purposes of    
this subsection1 the term child health  
savings account means a health savings  
account designated as a child health    
savings account and established for the 
benefit of a child of an individual1 but
 only if under the written governing    
instrument creating the trust1 no       
contribution will be accepted to the    
extent such contribution1 when added to 
previous contributions to the trust for 
the calendar year1 exceeds the dollar   
amount in effect under paragraph 7#b74  
7#d7 ,treatment of account before age of
 #ah ,for the purposes of this section1 
except as otherwise provided in this    
subsection1 a child health savings      
account shall be treated as a health    

savings account of the parents of the   
child until the child attained the age  
of #ah1 after which such account shall  
be treated as a health savings account  
of the child4  7#e7 ,distributions  7,a7
 ,in general ,for the purposes of this  
section-- 7i7 ,before age of #ah ,any   
amount paid or distributed out of a     
child health savings account before the 
child with respect to whom the account  
was established has attained the age of 
#ah1 shall be included in the gross     
income of the parents of the child1 and 
subsection 7f77,a7 shall apply 7relating
 to additional tax on distributions not 
used for qualified medical expenses74   
7ii7 ,age #ah and older ,any amount paid
 or distributed out of such account     
after the child has attained the age of 
#ah may only be treated as used to pay  
qualified medical expenses to the extent
 such child is not covered as a         
dependent under insurance 7other than   
permitted insurance7 of a parent4  7,b7 
,exceptions for disability or death of a

 child ,if the child becomes disabled   
within the meaning of section #gb7m77#g7
 or dies-- 7i7 paragraph 7#a7 shall not 
apply to any subsequent payment or      
distribution1 and  7ii7 a parent may    
rollover the amount in such account to  
an individual retirement plan of the    
parent1 to any health savings account of
 the parent1 or to any child health     
savings account of any other child of   
the parent4  7#f7 ,regulations ,the     
,secretary shall issue such regulations 
or other guidance as may be necessary or
 appropriate to carry out the purposes  
of this subsection4  4  7b7 ,effective  
date ,the amendment made by this section
 shall apply to taxable years beginning 
after the date of the enactment of this 
,act4