,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bdai  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #bg1 #bjbe,mr4   
,davidson introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means1 & 9 addition to ! ,committee on 
,en]gy & ,comm]ce1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ all       
individuals to contribute to heal? sav+s
 acc\nts1 & = o!r purposes4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,pati5t 
,fairness ,act ( #bjbe4  #b4            
,modifications to heal? sav+s acc\nts   
7a7 ,all individuals all[$ d$uctions =  
contributions ,section #bbc7;a7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ :o is an eligible individual = 
any mon? dur+ ! taxable ye>4  7b7 ,no   
limitation on pur*as+ heal? cov]age     
,section #bbc7;d77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 

subp>agraphs 7,b7 & 7,c7 & ! la/ s5t5ce 
( subp>agraph 7,a74  7c7 ,increase 9    
contribution limits  7#a7 ,9 g5]al      
,section #bbc7;b77#a7 ( su* ,code is    
am5d$ by /rik+ ! sum ( ! mon?ly & all t 
foll[s ?r\gh ! p]iod at ! end & ins]t+ !
 sum ( #h1jjj 7twice su* am\nt 9 ! case 
( a jo9t return71 plus #c1jjj 7twice su*
 am\nt 9 ! case ( a jo9t return7 = ea*  
dep5d5t 7)9 ! mean+ ( subsection        
7d77#b77 ( ! taxpay]44  7#b7 ,additional
 contributions = individuals #ee or old]
 ,section #bbc7;b77#c7 ( su* ,code is   
am5d$ to read z foll[s3  7#c7           
,additional contributions = individuals 
#ee or old] ,9 ! case ( an individual :o
 has atta9$ age #ee be=e ! close ( !    
taxable ye>1 ! applicable limitation "u 
p>agraph 7#a7 %all be increas$ by #c1jjj
 7#f1jjj 9 ! case ( a jo9t return by two
 individuals1 bo? ( :om h s atta9$ su*  
age74  4  7d7 ,treatm5t ( am\nts        
transf]r$ to relatives aft] dea? (      
acc\nt b5efici>y ,section #bbc7;f77#h7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    

am5d$ by add+ ! foll[+ new subp>agraph3 
7,c7 ,exception = relatives ,if ! p]son 
receiv+ ! int]e/ describ$ 9 subp>agraph 
7,b77i7 is a relative ( ! deceas$1      
subp>agraph 7,b7 %all n apply to ! ext5t
 t ! am\nt receiv$ is paid into a heal? 
sav+s acc\nt ( su* relative n lat] ?an !
 #fj? day aft] ! date ( su* receipt4  4 
7e7 ,con=m+ am5dm5ts  7#a7 ,section     
#bbc7;b7 ( su* ,code is am5d$ by /rik+  
p>agraphs 7#b71 7#e71 7#g71 & 7#h7 & !  
la/ s5t5ce ( p>agraph 7#d74  7#b7       
,section #bbc ( su* ,code is am5d$ by   
/rik+ subsection 7c74  7#c7 ,section    
#bbc7;d77#a77;,a77ii7 ( su* ,code is    
am5d$ by /rik+ exce$s ! sum ( & all t   
foll[s ?r\gh ! p]iod at ! end & ins]t+  
exce$s ! limitation ) respect to su*    
b5efici>y "u p>agraphs 7#a7 & 7#b7 (    
subsection 7b744  7#d7 ,section         
#bbc7;g77#a7 ( su* ,code is am5d$-- 7,a7
 by /rik+ ,ea* doll> am\nt 9 subsections
 7b77#b7 & 7c77#b77;,a7 & ins]t+ ,9 !   
case ( a taxable ye> beg9n+ aft] #bjba1 
ea* doll> am\nt 9 p>agraphs 7#a7 & 7#b7 

( subsection 7b72  7,b7 by am5d+        
subp>agraph 7,b7 to read z foll[s3  7,b7
 ! co/-(-liv+ adju/m5t det]m9$ "u       
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
su* taxable ye> beg9s det]m9$ by        
sub/itut+ cal5d> ye> #bjbj = cal5d> ye> 
#bjaf 9 subp>agraph 7,a77ii74  1 &  7,c7
 by /rik+ "u subsections 7b77#b7 &      
7c77#b77;,a7 & ins]t+ "u p>agraphs 7#a7 
& 7#b7 ( subsection 7b74  7f7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply ) respect to mon?s 9 taxable 
ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4   
#c4 ,hospital price transp>5cy ,!       
provisions ( "p #ahj ( sub*apt] ,e (    
subtitle ,a ( title #de ( ! ,code (     
,f$]al ,regulations 7z add$ at #hd ,f$4 
,reg4 #feebd et seq47 are codifi$ & %all
 h ! =ce & effect ( law4