,,ii  #aah? ,,congress  #a/ ,session    
,s4 #cbed  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,novemb] #h1 #bjbc,ms4 
,ros5 7= h]self & ,mr4 ,cassidy7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ exp5ses = 
p>5ts to be tak5 into acc\nt z m$ical   
exp5ses1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,l[]+   
,co/s = ,c>egiv]s ,act ( #bjbc4  #b4    
,heal? sav+s acc\nts  7a7 ,9 g5]al      
,subp>agraph 7,a7 ( section #bbc7;d77#b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by ins]t+ 1 any p>5t ( ei!r su*   
individual or su* sp\se aft] ! sp\se (  
su* individual4  7b7 ,effective date ,! 
am5dm5t made by ?is section %all apply  
to am\nts paid aft] ,decemb] #ca1 #bjbc4
  #c4 ,flexible sp5d+ & heal?           
reimbursem5t arrangem5ts  7a7 ,9 g5]al  
,subsection 7b7 ( section #aje ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+3 ,a heal?     

flexible sp5d+ arrangem5t or heal?      
reimbursem5t arrangem5t %all n fail to  
be treat$ z meet+ ! requirem5ts ( ?is   
subsection or section #ajf1 & no am\nt  
%all be includ$ 9 gross income ( !      
taxpay]1 solely because1 "u !           
arrangem5t1 ! taxpay] may use am\nts    
contribut$ to su* arrangem5t = m$ical   
c>e 7z def9$ 9 section #bac7;d71 )\t    
reg>d to p>agraph 7#a77;,d7 !re(7 = a   
p>5t ( ! taxpay] or ( ! sp\se ( !       
taxpay]44  7b7 ,effective date ,!       
am5dm5t made by ?is section %all apply  
to exp5ses incurr$ aft] ,decemb] #ca1   
#bjbc4  #d4 ,ar*] ,m,s,as  7a7 ,9 g5]al 
,subp>agraph 7,a7 ( section #bbj7;d77#b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by ins]t+ 1 any p>5t ( ei!r su*   
individual or su* sp\se aft] ! sp\se (  
su* individual4  7b7 ,effective date ,! 
am5dm5t made by ?is section %all apply  
to am\nts paid aft] ,decemb] #ca1 #bjbc4