,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #eicc  ,,in ,,the ,,house ,,of  
,,representatives  ,november #g1 #bjbe  
,mr4 ,biggs of ,arizona introduced the  
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to direct the ,secretary of    
,transportation to carry out a grant    
program to improve highway safety4  #a4 
,short title ,this ,act may be cited as 
the ,h,s,as ,for ,heroes ,act4  #b4     
,contribution eligibility  7a7 ,amend   
#bbc7;c77#a77;,c7 of the ,internal      
,revenue ,code of #aihf by striking for 
a service-connected disability 7within  
the meaning of section #aja7af7 of title
 #ch1 ,united ,states ,code7 so that    
individuals eligible for veterans       
benefits 7even without a                
service-connected disability7 may       
contribute to a ,health ,savings        
,account 7,,hsa74 ,effective for taxable
 years beginning after ,december #ca1   
#bjbe4  7b7 ,amend ,section             
#bbc7;c77#a74 ,for purposes of this     

section1 an eligible individual any     
individual who has served in the active 
military1 naval1 air1 or space service  
7as defined in section #aja7bd7 of title
 #ch1 ,united ,states ,code7 and who was
 discharged or released therefrom under 
conditions other than dishonorable4  7c7
 ,amend ,section #bbc7;c77#a77;,c7 of   
the ,internal ,revenue ,code of #aihf is
 amended by striking for a              
service-connected disability 7within the
 meaning of section #aja7af7 of title   
#ch1 ,united ,states ,code74  7d7       
,coordination with veterans' benefits4  
,nothing in this ,act shall be construed
 to reduce or limit the eligibility of  
an eligible veteran for veterans        
benefits under title #ch1 ,united       
,states ,code1 or to cause duplication  
of benefits4 ,if a device or treatment  
is already fully covered by the         
veteran's benefit program1 ,,hsa funds  
may still be used for cost-sharing or   
for supplementary items not covered4    
7e7 ,effective date4 ,the amendments    

made by this section shall apply to     
distributions from ,h,s,as for taxable  
years beginning after ,december #ca1    
#bjbe4  #c4 ,distributions from health  
savings accounts during periods of      
qualified caregiving  7a7 ,in general   
,paragraphs 7#a7 and 7#b7 of section    
#bbc7;f7 of the ,internal ,revenue ,code
 of #aihf are amended to read as        
follows3  7#a7 ,exclusion of amounts    
used for qualified medical expenses or  
distributed during periods of qualified 
caregiving ,any amount paid or          
distributed out of a health savings     
account shall not be includible in gross
 income if it is--  7,a7 used           
exclusively to pay qualified medical    
expenses of any account beneficiary1 or 
7,b7 paid or distributed during a period
 of qualified caregiving4  7#b7         
,inclusion of amounts neither used for  
qualified medical expenses nor          
distributed during periods of qualified 
caregiving ,any amount paid or          
distributed out of a health savings     

account shall be included in the gross  
income of the account beneficiary if it 
is not described in paragraph 7#a74  4  
7b7 ,definition of period of qualified  
caregiving ,section #bbc7;f7 of the     
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#i7 ,period  
of qualified caregiving ,for purposes of
 this section1 the term period of       
qualified caregiving means any period   
during which an individual is on leave  
or not employed by reason of a situation
 described in subparagraphs 7,a7 through
 7,e7 of section #ajb7;a77#a7 of the    
,family and ,medical ,leave ,act of     
#aiic4  4  7c7 ,conforming amendments   
7#a7 ,section #bbc7;d77#a7 of such ,code
 is amended by inserting or the expenses
 incurred during a period of qualified  
caregiving of the account beneficiary   
after paying the qualified medical      
expenses of the account beneficiary4    
7#b7 ,section #bbc7;f77#d7 of such ,code
 is amended in the heading by striking  

,distributions not used for qualified   
medical expenses and inserting ,certain 
distributions4  7d7 ,effective date ,the
 amendments made by this section shall  
apply with respect to taxable years     
beginning after the date of the         
enactment of this ,act4  #d4 ,no high   
deductible health plan required for     
health savings accounts  7a7 ,in general
 ,section #bbc7;a7 of the ,internal     
,revenue ,code of #aihf is amended by   
striking who is an eligible individual  
for any month during the taxable year4  
7b7 ,conforming amendments  7#a7        
,section #bbc7;b7 of such ,code is      
amended by striking paragraphs 7#g7 and 
7#h74  7#b7 ,section #bbc of such ,code 
is amended by striking subsection 7c74  
7c7 ,increase in contribution limit for 
health savings accounts  7#a7 ,in       
general ,section #bbc7;b77#a7 of the    
,internal ,revenue ,code of #aihf is    
amended by striking the sum of the      
monthly and all that follows through    
eligible individual and inserting #i1jjj

 7twice such amount in the case of a    
joint return74  7#b7 ,conforming        
amendments  7,a7 ,section #bbc7;b7 of   
such ,code is amended by striking       
paragraphs 7#b71 7#c71 and 7#e7 and by  
redesignating paragraphs 7#d7 and 7#f7  
as paragraphs 7#b7 and 7#c71            
respectively4  7,b7 ,section            
#bbc7;b77#b7 of such ,code 7as          
redesignated by subparagraph 7,a77 is   
amended by striking the last sentence4  
7,c7 ,section #bbc7;d77#a77;,a77ii7 is  
amended by striking the sum of and all  
that follows through the period at the  
end and inserting the dollar amount in  
effect under subsection 7b77#a744  7,d7 
,section #bbc7;g77#a7 of such ,code is  
amended--  7i7 by striking ,each dollar 
amount in subsections 7b77#b7 and       
7c77#b77;,a7 and inserting ,the dollar  
amount in subsection 7b77#a72  7ii7 by  
striking thereof and all that follows   
through calendar year #bjjc4 and        
inserting calendar year #aiig42 and     
7iii7 by striking under subsections     

7b77#b7 and 7c77#b77;,a7 and inserting  
under subsection 7b77#a74  7d7          
,effective date ,the amendments made by 
this section shall apply with respect to
 months in taxable years beginning after
 the date of the enactment of this ,act4
  #e4 ,regulatory authority and         
reporting  7a7 ,the ,secretary of the   
,treasury1 in consultation with the     
,secretary of ,veterans ,affairs1 shall 
issue such regulations and guidance as  
necessary to carry out the amendments   
made by this ,act1 including rules to   
prevent abuse1 duplication of benefits1 
ensure documentation of                 
prescription_/medical recommendation1   
and reporting to ,congress on the use of
 ,h,s,as by eligible veterans4  7b7 ,the
 ,secretary of the ,treasury shall      
include in the annual report to         
,congress 7for each taxable year7 a     
summary of3  7#a7 the number of eligible
 veterans making ,,hsa contributions    
under section #a2  7#b7 the aggregate   
amount of ,,hsa contributions and       

distributions made by eligible veterans 
under these amendments2  7#c7 types of  
devices or treatments for which         
distributions were made under section   
#b2 and  7#d7 any issues encountered    
7fraud1 duplication1 program overlap7   
and recommendations for improvement4    
#f4 ,budgetary effects and revenue      
offset ,requires ,treasury to estimate  
the revenue effects of these amendments 
and provide such estimates to ,,cbo     
within six months of enactment4