,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #fejg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #be1 #bjbb,ms4
 ,van ,duyne introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ = !       
e/abli%m5t ( *ild heal? sav+s acc\nts1 &
 = o!r purposes4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,*ild ,heal? ,sav+s
 ,acc\nt ,act ( #bjbb4  #b4 ,heal? sav+s
 acc\nts  7a7 ,*ild heal? sav+s acc\nt  
,section #bbc ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new subsection3  7i7 ,*ild heal? 
sav+s acc\nt  7#a7 ,9 g5]al ,9 addition 
to any d$uction all[$ "u subsection 7a7 
= any taxable ye>1 !re %all be all[$ z a
 d$uction "u ?is section an am\nt equal 
to ! aggregate am\nt paid 9 ca% by an   
individual dur+ ! taxable ye> to a *ild 
sav+s acc\nt ( a *ild ( ! individual4   
7#b7 ,limitation ,! am\nt tak5 into     
acc\nt "u p>agraph 7#a7 ) respect to ea*
 *ild ( an individual dur+ ! taxable ye>

 %all n exce$ an am\nt equal to #c1jjj4 
7#c7 ,*ild heal? sav+s acc\nt ,= !      
purposes ( ?is subsection1 ! t]m *ild   
heal? sav+s acc\nt means a heal? sav+s  
acc\nt designat$ z a *ild heal? sav+s   
acc\nt & e/abli%$ = ! b5efit ( a *ild ( 
an individual1 b only if "u ! writt5    
gov]n+ in/rum5t creat+ ! tru/1 no       
contribution w be accept$ to ! ext5t su*
 contribution1 :5 add$ to previ\s       
contributions to ! tru/ = ! cal5d> ye>1 
exce$s ! doll> am\nt 9 effect "u        
p>agraph 7#b74  7#d7 ,treatm5t ( acc\nt 
be=e age ( #ah ,= ! purposes ( ?is      
section1 except z o!rwise provid$ 9 ?is 
subsection1 a *ild heal? sav+s acc\nt   
%all be treat$ z a heal? sav+s acc\nt ( 
! p>5ts ( ! *ild until ! *ild atta9$ !  
age ( #ah1 aft] :i* su* acc\nt %all be  
treat$ z a heal? sav+s acc\nt ( ! *ild4 
7#e7 ,di/ributions  7,a7 ,9 g5]al ,= !  
purposes ( ?is section-- 7i7 ,be=e age (
 #ah ,any am\nt paid or di/ribut$ out ( 
a *ild heal? sav+s acc\nt be=e ! *ild ) 
respect to :om ! acc\nt 0 e/abli%$ has  

atta9$ ! age ( #ah1 %all be includ$ 9 ! 
gross income ( ! p>5ts ( ! *ild1 &      
subsection 7f77,a7 %all apply 7relat+ to
 additional tax on di/ributions n us$ = 
qualifi$ m$ical exp5ses74  7ii7 ,age #ah
 & old] ,any am\nt paid or di/ribut$ out
 ( su* acc\nt aft] ! *ild has atta9$ !  
age ( #ah may only be treat$ z us$ to   
pay qualifi$ m$ical exp5ses to ! ext5t  
su* *ild is n cov]$ z a dep5d5t "u      
insurance 7o!r ?an p]mitt$ insurance7 ( 
a p>5t4  7,b7 ,exceptions = disability  
or dea? ( a *ild ,if ! *ild becomes     
disabl$ )9 ! mean+ ( section #gb7m77#g7 
or dies-- 7i7 p>agraph 7#a7 %all n apply
 to any subsequ5t paym5t or di/ribution1
 &  7ii7 a p>5t may rollov] ! am\nt 9   
su* acc\nt to an individual retirem5t   
plan ( ! p>5t1 to any heal? sav+s acc\nt
 ( ! p>5t1 or to any *ild heal? sav+s   
acc\nt ( any o!r *ild ( ! p>5t4  7#f7   
,regulations ,! ,secret>y %all issue su*
 regulations or o!r guidance z may be   
necess>y or appropriate to c>ry out !   
purposes ( ?is subsection4  4  7b7      

,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4