,,ii  #aag? ,,congress  #a/ ,session    
,s4 #baac  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #ag1 #bjba,mr4   
,sasse introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to exp& p]missible
 di/ributions f an employee's heal?     
flexible sp5d+ acc\nt or heal?          
reimbursem5t arrangem5t to _! heal?     
sav+s acc\nt4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,qualifi$ ,heal? ,sav+s
 ,acc\nt ,di/ribution ,act ( #bjba4  #b4
 ,,fsa & ,,hra t]m9ations or conv]sions 
to fund ,h,s,as  7a7 ,9 g5]al ,section  
#ajf7;e77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ to read z foll[s3  7#b7
 ,qualifi$ ,,hsa di/ribution ,= purposes
 ( ?is subsection-- 7,a7 ,9 g5]al ,! t]m
 qualifi$ ,,hsa di/ribution means1 )    
respect to any employee1 a di/ribution f
 a heal? flexible sp5d+ arrangem5t or   
heal? reimbursem5t arrangem5t ( su*     
employee directly to a heal? sav+s      
acc\nt ( su* employee if-- 7i7 su*      

di/ribution is made 9 connection ) su*  
employee e/abli%+ cov]age "u a high     
d$uctible heal? plan 7z def9$ 9 section 
#bbc7;c77#b77 aft] a significant p]iod (
 n hav+ su* cov]age1 &  7ii7 su*        
arrangem5t is describ$ 9 section        
#bbc7;c77#a77;,b77iii7 ) respect to !   
portion ( ! plan ye> aft] su*           
di/ribution is made4  7,b7 ,doll>       
limitation ,! aggregate am\nt (         
di/ributions f heal? flexible sp5d+     
arrangem5ts & heal? reimbursem5t        
arrangem5ts ( any employee :i* may be   
treat$ z qualifi$ ,,hsa di/ributions 9  
connection ) an e/abli%m5t ( cov]age    
describ$ 9 subp>agraph 7,a77i7 %all n   
exce$ an am\nt equal to ! sum (-- 7i7 ! 
doll> am\nt 9 effect "u section         
#abe7;i77#a7 7twice su* am\nt 9 ! case (
 cov]age :i* is describ$ 9 section      
#bbc7;b77#b77;,b771 plus  7ii7 an am\nt 
equal to ! maximum unus$ am\nts rema9+  
at ! end ( a plan ye> 9 a heal? flexible
 sp5d+ arrangem5t :i* are p]mitt$ to be 
paid or reimburs$ to plan p>ticipants = 

qualifi$ m$ical exp5ses incurr$ dur+ !  
foll[+ plan ye>1 z provid$ 9 ,int]nal   
,rev5ue ,s]vice ,notice #bjac-ga 7z 9   
effect on ! date ( ! enactm5t ( !       
,qualifi$ ,heal? ,sav+s ,acc\nt         
,di/ribution ,act ( #bjba74  4  7b7     
,conv]sion to ,,hsa-,compatible         
arrangem5t = rema9d] ( plan ye> ,section
 #bbc7;c77#a77;,b77iii7 ( su* ,code is  
am5d$ to read z foll[s3  7iii7 cov]age  
"u a heal? flexible sp5d+ arrangem5t or 
heal? reimbursem5t arrangem5t = !       
portion ( ! plan ye> aft] a qualifi$    
,,hsa di/ribution 7z def9$ 9 section    
#ajf7;e77#b71 det]m9$ )\t reg>d to      
subp>agraph 7,a77ii7 !re(7 is made1 if !
 t]ms ( su* arrangem5t :i* apply = su*  
portion ( ! plan ye> are su* t1 if su*  
t]ms appli$ = ! entire plan ye>1 !n su* 
arrangem5t w\ld n be tak5 into acc\nt "u
 subp>agraph 7,a77ii7 ( ?is p>agraph =  
su* plan ye>1 &  4  7c7 ,inclusion (    
qualifi$ ,,hsa di/ributions on ,w-#b    
7#a7 ,9 g5]al ,section #fjea7;a7 ( su*  
,code is am5d$ by /rik+ & at ! end (    

p>agraph 7#af71 by /rik+ ! p]iod at !   
end ( p>agraph 7#ag7 & ins]t+ 1 &1 & by 
ins]t+ aft] p>agraph 7#ag7 ! foll[+ new 
p>agraph3  7#ah7 ! am\nt ( any qualifi$ 
,,hsa di/ribution 7z def9$ 9 section    
#ajf7;e77#b77 ) respect to su* employee4
  4  7#b7 ,con=m+ am5dm5t ,section      
#fjea7;a77#ab7 ( su* ,code is am5d$ by  
ins]t+ 7o!r ?an any qualifi$ ,,hsa      
di/ribution1 z def9$ 9 section          
#ajf7;e77#b77 be=e ! comma at ! end4    
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to di/ributions  
made aft] ,decemb] #ca1 #bjba1 9 taxable
 ye>s end+ aft] su* date4