,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajhjh  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,octob] #ac1 #bjbf,mr4
 ,van ,epps introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ additional
 contributions to a heal? sav+s acc\nt 9
 ! case ( ! bir? or adoption ( a *ild1 &
 = o!r purposes4  #a4 ,%ort title  ,?is 
,act may be cit$ z ! ,sav+s = ,tomorr['s
 ,opportunities1 ,rais+ ,kids ,act or ! 
,,/ork ,act4  #b4 ,additional           
contributions to heal? sav+s acc\nt     
all[$ 9 case ( bir? or adoption ( *ild  
7a7 ,9 g5]al ,section #bbc7;b7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#i7 ,additional contributions 9 case ( 
bir? or adoption ( *ild  7,a7 ,9 g5]al  
,= ea* qualify+ *ild :o is born to1     
plac$ = adoption )1 or adopt$ by an     
individual be=e ! close ( ! taxable ye>1
 ! limitation :i* w\ld 7b = ?is         
p>agraph7 apply to su* individual "u    

subp>agraphs 7,a7 & 7,b7 ( p>agraph 7#b7
 %all be increas$ by #b1jjj4  7,b7      
,m>ri$ individuals ,9 ! case (          
individuals :o are m>ri$ to ea* o!r &   
are eligible individuals = any mon? dur+
 ! taxable ye>1 ! am\nt ( increase all[$
 "u subp>agraph 7,a7 ) respect to any   
qualify+ *ild :o is born to1 plac$ =    
adoption )1 or adopt$ by su* individuals
 be=e ! close ( ! taxable ye> %all be   
divid$ betwe5 su* individuals 9 su*     
mann] z !y may elect1 except t ! total  
am\nt ( increases all[$ to bo?          
individuals ) respect to any su* *ild   
%all n exce$ #b1jjj4  7,c7 ,limitation  
,?is p>agraph %all n apply ) respect to 
any qualify+ *ild ) respect to :om an   
individual 7or ! individual's sp\se7 0  
all[$ an increase "u ?is p>agraph = any 
prec$+ taxable ye>4  7,d7 ,qualify+ *ild
 ,= purposes ( ?is p>agraph1 ! t]m      
qualify+ *ild means an individual :o has
 n atta9$ age #ah be=e ! close ( !      
taxable ye>4  4  7b7 ,inflation adju/m5t
 ,section #bbc7;g77#a7 ( su* ,code is   

am5d$--  7#a7 9 ! matt] prec$+          
subp>agraph 7,a7-- 7,a7 by /rik+ & 9 !  
case & ins]t+ 9 ! case1 &  7,b7 by      
ins]t+ 1 & 9 ! case ( taxable ye>s      
beg9n+ aft] #bjbg1 7b77#i7 aft]         
7c77#a77;,e77ii77,,ii71  7#b7 9         
subp>agraph 7,b7--  7,a7 9 clause 7i71  
by /rik+ clauses 7ii7 & 7iii7 & ins]t+  
clauses 7ii71 7iii71 & 7iv71  7,b7 9    
clause 7ii71 by /rik+ & at ! end1  7,c7 
9 clause 7iii71 by /rik+ ! p]iod at !   
end & ins]t+ 1 &1 &  7,d7 by ins]t+ aft]
 clause 7iii7 ! foll[+ new clause3  7iv7
 9 ! case ( ea* doll> am\nt 9 subsection
 7b77#i71 cal5d> ye> #bjbf4  1 &  7#c7  
by ins]t+ 7b77#i71 aft] 7b77#b71 9 ! la/
 s5t5ce4  7c7 ,con=m+ am5dm5ts  7#a7    
,section #bbc7;b77#e77;,b7 ( su* ,code  
is am5d$ by ins]t+ or p>agraph 7#i7 aft]
 p>agraph 7#c74  7#b7 ,section          
#bbc7;d77#a77;,a77ii7 ( su* ,code is    
am5d$--  7,a7 9 subclause 7,i71 by /rik+
 & at ! end1  7,b7 9 subclause 7,,ii71  
by /rik+ ! p]iod at ! end & ins]t+ 1 &1 
&  7,c7 by add+ at ! end ! foll[+ new   

subclause3  7,,iii7 any doll> am\nt     
all[$ pursuant to subsection 7b77#i74  4
  7d7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjbf4