,i #aah? ,,congress #a/ ,session ,h4 ,r4 #efjg ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,septemb] #bj1 #bjbc,mr4 ,/eube introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to all[ bo? sp\ses to make cat*-up contributions to ! same heal? sav+s acc\nt4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,contribution ,opportunities = ,unit$ ,p>tn]s ) ,limit ,expansions 9 a ,s+le ,,hsa or ! ,,c\ples ,,hsa ,act4 #b4 ,all[ bo? sp\ses to make cat*-up contributions to ! same heal? sav+s acc\nt 7a7 ,9 g5]al ,section #bbc7;b77#e7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7#e7 ,special rule = m>ri$ individuals ) family cov]age 7,a7 ,9 g5]al ,9 ! case ( individuals :o are m>ri$ to ea* o!r1 if bo? sp\ses are eligible individuals & ei!r sp\se has family cov]age "u a high d$uctible heal? plan z ( ! fir/ day ( any mon?-- 7i7 ! limitation "u p>agraph 7#a7 %all be appli$ by n tak+ into acc\nt any o!r high d$uctible heal? plan cov]age ( ei!r sp\se 7& if su* sp\ses bo? h family cov]age "u sep>ate high d$uctible heal? plans1 only "o su* cov]age %all be tak5 into acc\nt71 7ii7 su* limitation 7aft] application ( clause 7i77 %all be r$uc$ by ! aggregate am\nt paid to ,ar*] ,m,s,as ( su* sp\ses = ! taxable ye>1 & 7iii7 su* limitation 7aft] application ( clauses 7i7 & 7ii77 %all be divid$ equally betwe5 su* sp\ses unless !y agree on a diff]5t division4 7,b7 ,treatm5t ( additional contribution am\nts ,if bo? sp\ses ref]r$ to 9 subp>agraph 7,a7 h atta9$ age #ee be=e ! close ( ! taxable ye>1 ! limitation ref]r$ to 9 subp>agraph 7,a77iii7 :i* is subject to division betwe5 ! sp\ses %all include ! additional contribution am\nts det]m9$ "u p>agraph 7#c7 = bo? sp\ses4 ,9 any o!r case1 any additional contribution am\nt det]m9$ "u p>agraph 7#c7 %all n be tak5 into acc\nt "u subp>agraph 7,a77iii7 & %all n be subject to division betwe5 ! sp\ses4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbc4