,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #dbjc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #bf1 #bjbe,mr4  
,s*weik]t 7= himself & ,mr4 ,b]a7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ c]ta9 we>able     
devices to be pur*as$ us+ heal? sav+s   
acc\nts & o!r sp5d+ arrangem5ts &       
reimbursem5t acc\nts4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,we>able      
,equipm5t ,adoption & ,re9=cem5t &      
,inve/m5t 9 ,te*nology ,act or ! ,,we>  
,,x ,act4  #b4 ,inclusion ( c]ta9       
we>able devices z qualifi$ m$ical       
exp5ses  7a7 ,h,s,as ,section           
#bbc7;d77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$--  7#a7 9 ! la/ s5t5ce 
( subp>agraph 7,a71 by /rik+ ! p]iod at 
! end & ins]t+ ! foll[+3 1 & am\nts paid
 = we>able devices %all be treat$ z paid
 = m$ical c>e to ! ext5t su* am\nts d n 
exce$ #cge = ! taxable ye>41 &  7#b7 by 
add+ at ! end ! foll[+ new subp>agraph3 

7,e7 ,we>able device ,= purposes ( ?is  
p>agraph1 ! t]m we>able device means a  
device or s(tw>e 7includ+ subscriptions7
 t-- 7i7 is worn on ! body or is us$    
prim>ily 9 connection ) a device t is   
worn on ! body1 &  7ii7 ei!r-- 7,i7     
collects & analyzes physiological data =
 ! diagnosis1 cure1 mitigation1         
treatm5t1 or prev5tion ( a disease1     
impairm5t1 or heal? condition1 or       
7,,ii7 assi/s ! r5d]+ ( a diagnosis or  
provides a treatm5t1 mitigation1 or cure
 = any disease1 impairm5t1 or heal?     
condition4  4  7b7 ,ar*] ,m,s,as        
,section #bbj7;d77#b77;,a7 ( su* ,code  
is am5d$ by /rik+ ! p]iod at ! end &    
ins]t+ ! foll[+3 1 & am\nts paid =      
we>able devices 7z def9$ 9 section      
#bbc7;d77#b77;,e77 %all be treat$ z paid
 = m$ical c>e to ! ext5t su* am\nts d n 
exce$ #cge = ! taxable ye>4  7c7 ,heal? 
flexible sp5d+ arrangem5ts & heal?      
reimbursem5t arrangem5ts ,section #ajf (
 su* ,code is am5d$ by add+ at ! end !  
foll[+ new subsection3  7h7             

,reimbursem5ts = we>able devices ,=     
purposes ( ?is section & section #aje1  
exp5ses incurr$ = we>able devices 7z    
def9$ 9 section #bbc7;d77#b77;,e77 %all 
be treat$ z incurr$ = m$ical c>e to !   
ext5t su* am\nts d n exce$ #cge = !     
taxable ye>4  4  7d7 ,effective dates   
7#a7 ,di/ributions f sav+s acc\nts ,!   
am5dm5ts made by subsections 7a7 & 7b7  
%all apply to am\nts paid aft] ,decemb] 
#ca1 #bjbe4  7#b7 ,reimbursem5ts ,!     
am5dm5t made by subsection 7c7 %all     
apply to exp5ses incurr$ aft] ,decemb]  
#ca1 #bjbe4