,i #aai? ,,congress #a/ ,session ,h4 ,r4 #eicc ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,novemb] #g1 #bjbe ,mr4 ,biggs ( ,arizona introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to direct ! ,secret>y ( ,transportation to c>ry out a grant program to improve highway safety4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,h,s,as ,= ,h]oes ,act4 #b4 ,contribution eligibility 7a7 ,am5d #bbc7;c77#a77;,c7 ( ! ,int]nal ,rev5ue ,code ( #aihf by /rik+ = a s]vice-connect$ disability 7)9 ! mean+ ( section #aja7af7 ( title #ch1 ,unit$ ,/ates ,code7 s t individuals eligible = vet]ans b5efits 7ev5 )\t a s]vice-connect$ disability7 may contribute to a ,heal? ,sav+s ,acc\nt 7,,hsa74 ,effective = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 7b7 ,am5d ,section #bbc7;c77#a74 ,= purposes ( ?is section1 an eligible individual any individual :o has s]v$ 9 ! active milit>y1 naval1 air1 or space s]vice 7z def9$ 9 section #aja7bd7 ( title #ch1 ,unit$ ,/ates ,code7 & :o 0 dis*>g$ or releas$ !refrom "u conditions o!r ?an di%onorable4 7c7 ,am5d ,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 7d7 ,coord9ation ) vet]ans' b5efits4 ,no?+ 9 ?is ,act %all be con/ru$ to r$uce or limit ! eligibility ( an eligible vet]an = vet]ans b5efits "u title #ch1 ,unit$ ,/ates ,code1 or to cause duplication ( b5efits4 ,if a device or treatm5t is already fully cov]$ by ! vet]an's b5efit program1 ,,hsa funds may /ill be us$ = co/-%>+ or = supplem5t>y items n cov]$4 7e7 ,effective date4 ,! am5dm5ts made by ?is section %all apply to di/ributions f ,h,s,as = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 #c4 ,di/ributions f heal? sav+s acc\nts dur+ p]iods ( qualifi$ c>egiv+ 7a7 ,9 g5]al ,p>agraphs 7#a7 & 7#b7 ( section #bbc7;f7 ( ! ,int]nal ,rev5ue ,code ( #aihf are am5d$ to read z foll[s3 7#a7 ,exclusion ( am\nts us$ = qualifi$ m$ical exp5ses or di/ribut$ dur+ p]iods ( qualifi$ c>egiv+ ,any am\nt paid or di/ribut$ out ( a heal? sav+s acc\nt %all n be includible 9 gross income if x is-- 7,a7 us$ exclusively to pay qualifi$ m$ical exp5ses ( any acc\nt b5efici>y1 or 7,b7 paid or di/ribut$ dur+ a p]iod ( qualifi$ c>egiv+4 7#b7 ,inclusion ( am\nts nei!r us$ = qualifi$ m$ical exp5ses nor di/ribut$ dur+ p]iods ( qualifi$ c>egiv+ ,any am\nt paid or di/ribut$ out ( a heal? sav+s acc\nt %all be includ$ 9 ! gross income ( ! acc\nt b5efici>y if x is n describ$ 9 p>agraph 7#a74 4 7b7 ,def9ition ( p]iod ( qualifi$ c>egiv+ ,section #bbc7;f7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#i7 ,p]iod ( qualifi$ c>egiv+ ,= purposes ( ?is section1 ! t]m p]iod ( qualifi$ c>egiv+ means any p]iod dur+ :i* an individual is on leave or n employ$ by reason ( a situation describ$ 9 subp>agraphs 7,a7 ?r\gh 7,e7 ( section #ajb7;a77#a7 ( ! ,family & ,m$ical ,leave ,act ( #aiic4 4 7c7 ,con=m+ am5dm5ts 7#a7 ,section #bbc7;d77#a7 ( su* ,code is am5d$ by ins]t+ or ! exp5ses incurr$ dur+ a p]iod ( qualifi$ c>egiv+ ( ! acc\nt b5efici>y aft] pay+ ! qualifi$ m$ical exp5ses ( ! acc\nt b5efici>y4 7#b7 ,section #bbc7;f77#d7 ( su* ,code is am5d$ 9 ! head+ by /rik+ ,di/ributions n us$ = qualifi$ m$ical exp5ses & ins]t+ ,c]ta9 di/ributions4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply ) respect to taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 #d4 ,no high d$uctible heal? plan requir$ = heal? sav+s acc\nts 7a7 ,9 g5]al ,section #bbc7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ :o is an eligible individual = any mon? dur+ ! taxable ye>4 7b7 ,con=m+ am5dm5ts 7#a7 ,section #bbc7;b7 ( su* ,code is am5d$ by /rik+ p>agraphs 7#g7 & 7#h74 7#b7 ,section #bbc ( su* ,code is am5d$ by /rik+ subsection 7c74 7c7 ,increase 9 contribution limit = heal? sav+s acc\nts 7#a7 ,9 g5]al ,section #bbc7;b77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ! sum ( ! mon?ly & all t foll[s ?r\gh eligible individual & ins]t+ #i1jjj 7twice su* am\nt 9 ! case ( a jo9t return74 7#b7 ,con=m+ am5dm5ts 7,a7 ,section #bbc7;b7 ( su* ,code is am5d$ by /rik+ p>agraphs 7#b71 7#c71 & 7#e7 & by r$esignat+ p>agraphs 7#d7 & 7#f7 z p>agraphs 7#b7 & 7#c71 respectively4 7,b7 ,section #bbc7;b77#b7 ( su* ,code 7z r$esignat$ by subp>agraph 7,a77 is am5d$ by /rik+ ! la/ s5t5ce4 7,c7 ,section #bbc7;d77#a77;,a77ii7 is am5d$ by /rik+ ! sum ( & all t foll[s ?r\gh ! p]iod at ! end & ins]t+ ! doll> am\nt 9 effect "u subsection 7b77#a744 7,d7 ,section #bbc7;g77#a7 ( su* ,code is am5d$-- 7i7 by /rik+ ,ea* doll> am\nt 9 subsections 7b77#b7 & 7c77#b77;,a7 & ins]t+ ,! doll> am\nt 9 subsection 7b77#a72 7ii7 by /rik+ !re( & all t foll[s ?r\gh cal5d> ye> #bjjc4 & ins]t+ cal5d> ye> #aiig42 & 7iii7 by /rik+ "u subsections 7b77#b7 & 7c77#b77;,a7 & ins]t+ "u subsection 7b77#a74 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply ) respect to mon?s 9 taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 #e4 ,regulatory au?ority & report+ 7a7 ,! ,secret>y ( ! ,treasury1 9 consultation ) ! ,secret>y ( ,vet]ans ,affairs1 %all issue su* regulations & guidance z necess>y to c>ry out ! am5dm5ts made by ?is ,act1 includ+ rules to prev5t abuse1 duplication ( b5efits1 ensure docum5tation ( prescription_/m$ical recomm5dation1 & report+ to ,congress on ! use ( ,h,s,as by eligible vet]ans4 7b7 ,! ,secret>y ( ! ,treasury %all include 9 ! annual report to ,congress 7= ea* taxable ye>7 a summ>y (3 7#a7 ! numb] ( eligible vet]ans mak+ ,,hsa contributions "u section #a2 7#b7 ! aggregate am\nt ( ,,hsa contributions & di/ributions made by eligible vet]ans "u ^! am5dm5ts2 7#c7 types ( devices or treatm5ts = :i* di/ributions 7 made "u section #b2 & 7#d7 any issues enc\nt]$ 7fraud1 duplication1 program ov]lap7 & recomm5dations = improvem5t4 #f4 ,budget>y effects & rev5ue (fset ,requires ,treasury to e/imate ! rev5ue effects ( ^! am5dm5ts & provide su* e/imates to ,,cbo )9 six mon?s ( enactm5t4