,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #edh  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #af1 #bjbe,ms4
 ,van ,duyne 7= h]self1 ,mr4 ,cr5%aw1 & 
,mr4 ,meus]7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to mod]nize heal? 
sav+s acc\nts4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,,hsa ,mod]nization
 ,act4  #b4 ,individuals )\t            
s]vice-connect$ disability & eligible = 
c]ta9 vet]ans b5efits p]mitt$ to        
contribute to heal? sav+s acc\nts  7a7  
,9 g5]al ,section #bbc7;c77#a77;,c7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ = a s]vice-connect$ disability 
7)9 ! mean+ ( section #aja7af7 ( title  
#ch1 ,unit$ ,/ates ,code74  7b7         
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbe4  #c4   
,individuals entitl$ to "p ,a ( ,m$ic>e 
by reason ( age all[$ to contribute to  
heal? sav+s acc\nts  7a7 ,9 g5]al       

,section #bbc7;c77#a77;,b7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( clause 7ii71 by /rik+ !    
p]iod at ! end ( clause 7iii7 & ins]t+ 1
 &1 & by add+ at ! end ! foll[+ new     
clause3  7iv7 entitlem5t to hospital    
insurance b5efits "u "p ,a ( title      
,,xviii ( ! ,social ,security ,act by   
reason ( section #bbf7;a7 ( su* ,act4  4
  7b7 ,treatm5t ( heal? insurance       
pur*as$ f acc\nt ,section               
#bbc7;d77#b77;,c77iv7 ( su* ,code is    
am5d$ by ins]t+ & :o is n an eligible   
individual aft] :o has atta9$ ! age     
specifi$ 9 section #ahaa ( ! ,social    
,security ,act4  7c7 ,coord9ation )     
p5alty on di/ributions n us$ = qualifi$ 
m$ical exp5ses ,section                 
#bbc7;f77#d77;,c7 ( su* ,code is am5d$  
by /rik+ ,subp>agraph 7,a7 & ins]t+     
,except 9 ! case ( an eligible          
individual1 subp>agraph 7,a7  7d7       
,con=m+ am5dm5t ,section #bbc7;b77#g7 ( 
su* ,code is am5d$ by ins]t+ 7o!r ?an an
 entitlem5t to b5efits describ$ 9       

subsection 7c77#a77;,b77iv77 aft]       
,social ,security ,act4  7e7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to mon?s beg9n+ aft] ,decemb]
 #ca1 #bjbe1 9 taxable ye>s end+ aft]   
su* date4  #d4 ,individuals eligible =  
,indian ,heal? ,s]vice assi/ance n      
disqualifi$ f heal? sav+s acc\nts  7a7  
,9 g5]al ,section #bbc7;c77#a7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,e7 ,special rule =      
individuals eligible = assi/ance "u     
,indian ,heal? ,s]vice programs ,=      
purposes ( subp>agraph 7,a77ii71 an     
individual %all n be treat$ z cov]$ "u a
 heal? plan describ$ 9 su* subp>agraph  
m]ely because ! individual receives     
hospital c>e or m$ical s]vices "u a     
m$ical c>e program ( ! ,indian ,heal?   
,s]vice or ( a tribal organization4  4  
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbe4  #e4   
,all[ance ( bronze & cata/rophic plans 9

 connection ) heal? sav+s acc\nts  7a7  
,9 g5]al ,section #bbc7;c77#b7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,h7 ,bronze & cata/rophic
 plans treat$ z high d$uctible heal?    
plans ,! t]m high d$uctible heal? plan  
%all include any plan describ$ 9        
subsection 7d77#a77;,a7 or 7e7 ( section
 #acjb ( ! ,pati5t ,protection &        
,af=dable ,c>e ,act4  4  7b7 ,effective 
date ,! am5dm5t made by ?is section %all
 apply to mon?s beg9n+ aft] ,decemb]    
#ca1 #bjbe1 9 taxable ye>s end+ aft] su*
 date4  #f4 ,safe h>bor = abs5ce (      
d$uctible = m5tal heal? s]vices  7a7 ,9 
g5]al ,section #bbc7;c77#b7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 z am5d$ by ?is  
,act1 is am5d$ by add+ at ! end ! foll[+
 new subp>agraph3  7,i7 ,safe h>bor =   
abs5ce ( d$uctible = m5tal heal? s]vices
 ,a plan %all n fail to be treat$ z a   
high d$uctible heal? plan by reason (   
fail+ to h a d$uctible = n m ?an ! fir/ 
#ejj ( any m5tal heal? b5efits 7z def9$ 

9 section #ihab7;e77#d77 specifi$ by !  
plan = purposes ( ?is subp>agraph4  4   
7b7 ,effective date ,! am5dm5ts made by 
?is section %all apply to plan ye>s     
beg9n+ aft] ,decemb] #ca1 #bjbe4  #g4   
,special rule = c]ta9 m$ical exp5ses    
incurr$ be=e e/abli%m5t ( heal? sav+s   
acc\nt  7a7 ,9 g5]al ,section           
#bbc7;d77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new subp>agraph3  7,e7 ,treatm5t 
( c]ta9 m$ical exp5ses incurr$ be=e     
e/abli%m5t ( acc\nt ,if a heal? sav+s   
acc\nt is e/abli%$ dur+ ! #fj-;day p]iod
 beg9n+ on ! date t cov]age ( ! acc\nt  
b5efici>y "u a high d$uctible heal? plan
 beg9s1 !n1 solely = purposes ( det]m9+ 
:e!r an am\nt paid is us$ = a qualifi$  
m$ical exp5se1 su* acc\nt %all be treat$
 z hav+ be5 e/abli%$ on ! date t su*    
cov]age beg9s4  4  7b7 ,effective date  
,! am5dm5t made by ?is section %all     
apply ) respect to cov]age beg9n+ aft]  
,decemb] #ca1 #bjbe4  #h4 ,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 #bjbe4  #i4   
,maximum contribution limit to heal?    
sav+s acc\nt increas$ to am\nt (        
d$uctible & out-(-pocket limitation  7a7
 ,self-,only cov]age ,section           
#bbc7;b77#b77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ #b1bej &
 ins]t+ ! am\nt 9 effect "u subsection  
7c77#b77;,a77ii77,i74  7b7 ,family      
cov]age ,section #bbc7;b77#b77;,b7 ( su*
 ,code is am5d$ by /rik+ #d1ejj & ins]t+

 ! am\nt 9 effect "u subsection         
7c77#b77;,a77ii77,,ii74  7c7 ,con=m+    
am5dm5ts ,section #bbc7;g77#a7 ( su*    
,code is am5d$-- 7#a7 by /rik+          
subsections 7b77#b7 & bo? places x      
appe>s & ins]t+ subsection1 &  7#b7 9   
subp>agraph 7,b71 by /rik+ det]m9$ by & 
all t foll[s ?r\gh cal5d> ye> #bjjc4 &  
ins]t+ det]m9$ by sub/itut+ cal5d> ye>  
#bjjc = cal5d> ye> #bjaf 9 subp>agraph  
7,a77ii7 !re(44  7d7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbe4  #aj4 ,cl>ification (       
treatm5t ( di/ributions f heal? sav+s   
acc\nt = long-t]m c>e s]vices  7a7 ,9   
g5]al ,section #bbc7;d77#b77;,a7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ be=e ! la/ s5t5ce ! foll[+3   
,su* t]m includes am\nts paid = qualifi$
 long-t]m c>e s]vices 7z def9$ 9 section
 #ggjb;,b7c7744  7b7 ,effective date ,! 
am5dm5t made by ?is section %all apply  
to am\nts paid aft] ! date ( ! enactm5t 
( ?is ,act4  7c7 ,no inf]5ce ,no?+      

conta9$ 9 ?is section or ! am5dm5t made 
!reby %all be con/ru$ to create any     
inf]5ce ) respect to any am\nts paid on 
or be=e su* date4