,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #fcaf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #be1         
#bjbe,mr4 ,van ,drew 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     
ext5d ! premium tax cr$it & provide =   
advance paym5t ( ! cr$it to taxpay]s1 & 
= o!r purposes4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,tax ,cr$it        
,ext5sion ,act4  #b4 ,ext5sion &        
modification ( increas$ premium tax     
cr$it  7a7 ,ext5sion ,section           
#cf;,b7b77#c77;,a77iii7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 /rik+ ,janu>y #a1 #bjbf & ins]t+       
,janu>y #a1 #bjbh1  7#b7 by /rik+ ?r\gh 
#bjbe 9 ! head+ !re( & ins]t+ ?r\gh     
#bjbg4  7b7 ,h\sehold income cap  7#a7  

,9 g5]al ,! table 9 section             
#cf;,b7b77,a77#c77;iii7 ( su* ,code is  
am5d$ by /rik+ & high] & ins]t+ up to   
#gjj4j p]c5t4  7#b7 ,con=m+ am5dm5t     
,section #cf;,b7c77#a77;,e7 ( su* ,code 
is am5d$-- 7,a7 by /rik+ %all be appli$ 
)\t reg>d to & ins]t+ %all be appli$ by 
sub/itut+ b does n exce$ #gjj p]c5t =1 &
  7,b7 by /rik+ ?r\gh #bjbe 9 ! head+ & 
ins]t+ ?r\gh #bjbg4  7c7 ,effective date
 ,! am5dm5t made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjbe4  #c4 ,advance      
paym5t ( premium tax cr$it made directly
 to individuals or to ,p]sonal ,,hsa    
7a7 ,9 g5]al ,section #adab7;a77#c7 ( ! 
,pati5t ,protection & ,af=dable ,c>e    
,act is am5d$-- 7#a7 by /rik+ cr$it or  
r$uctions to ! issu]s & ins]t+ ! foll[+3
 cr$it or r$uctions-- 7,a7 on ! election
 ( ! individual1 to ! issu]  1  7#b7 by 
/rik+ ! p]iod at ! end & ins]t+ 1 &1 &  
7#c7 by add+ at ! end ! foll[+ new      
subp>agraph3  7,b7 9 ! case ( an        
individual :o is cov]$ "u a plan 9 !    

bronze level1 or a cata/rophic plan1 &  
:o s elects1 to ! p]sonal ,,hsa 7z def9$
 9 section #bbc7;h7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf7 ( ! individual1  7,c7 9 
! abs5ce ( ei!r su* election1 to        
individuals4  4  7b7 ,p]sonal ,h,s,as   
,section #bbc ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by r$esignat+         
subsection 7h7 z subsection 7i7 & by    
ins]t+ aft] subsection 7g7 ! foll[+ new 
subsection3  7h7 ,p]sonal ,h,s,as  7#a7 
,9 g5]al ,an individual may elect to    
designate a heal? sav+s acc\nt z1 or    
e/abli% 9 a heal? sav+s acc\nt a sep>ate
 acc\nt to be treat$ z1 a ,p]sonal      
,,hsa4  7#b7 ,p]sonal ,,hsa ,a p]sonal  
,,hsa %all be treat$ = purposes ( ?is   
section 9 ! same mann] z a heal? sav+s  
acc\nt1 except t-- 7,a7 no contributions
 may be made to a p]sonal ,,hsa o!r ?an 
advance paym5ts made by ! ,secret>y "u  
section #adab7;a77#c77;,b7 ( ! ,pati5t  
,protection & ,af=dable ,c>e ,act or    
am\nts roll$ ov] f ano!r p]sonal ,,hsa (
 ! acc\nt b5efici>y1  7,b7 su*          

contributions %all n be tak5 into acc\nt
 "u subsection 7a71 &  7,c7 subsection  
7d7 %all be appli$ )\t reg>d to p>agraph
 7#b77;,b74  4  7c7 ,effective date     
7#a7 ,subsection 7a7 ,! am5dm5ts made by
 subsection 7a7 %all apply to           
det]m9ations made aft] ,decemb] #ca1    
#bjbe4  7#b7 ,subsection 7b7 ,! am5dm5ts
 made by subsection 7b7 %all apply to   
taxable ye>s end+ aft] ,decemb] #ca1    
#bjbe4  #d4 ,m9imum premium             
responsibility  7a7 ,9 g5]al ,section   
#cf;,b7b77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new flu% matt]3 ,! premium       
assi/ance am\nt = any cov]age mon? %all 
n exce$ an am\nt equal to ! excess ( !  
mon?ly premium am\nt det]m9$ = su* mon? 
"u subp>agraph 7,a71 r$uc$ by su* uni=m 
m9imum premium responsibility am\nt z ! 
,secret>y1 9 consultation ) ! ,secret>y 
( ,heal? & ,human ,s]vices1 may         
prescribe = cov]age mon?s beg9n+ dur+ a 
ye>4 4  7b7 ,effective date ,! am5dm5t  
made by ?is section %all apply to       

taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbe4  #e4 ,au?orization (             
appropriations = co/-%>+ r$uction       
paym5ts ,!re are au?oriz$ to be         
appropriat$ to c>ry out ! paym5t (      
co/-%>+ r$uctions "u section #adab ( !  
,pati5t ,protection & ,af=dable ,c>e    
,act su* am\nts z ! ,secret>y ( !       
,treasury1 9 consultation ) ! ,secret>y 
( ,heal? & ,human ,s]vices1 det]m9es are
 necess>y4  #f4 ,det]m9ation (          
immigration /atus = premium tax cr$it   
7a7 ,9 g5]al ,section #ce;,b7c77#e7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,g7 ,det]m9ation ( legal 
/atus ,! ,secret>y & ! ,secret>y (      
,heal? & ,human ,s]vices %all1 9        
consultation ) ! ,secret>y ( ,homel&    
,security1 assi/ ,ex*anges ) det]m9+    
:e!r ali5 individuals are lawfully      
pres5t 9 ! ,unit$ ,/ates1 &1 9 ! case ( 
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbf1 :e!r ali5 individuals are        
eligible ali5s4  4  7b7 ,effective date 

,! am5dm5t made by ?is section %all     
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjbe4  #g4 ,s5se (       
,congress reg>d+ ali5s ,x is ! s5se (   
,congress t no cr$it %all be all[$ "u   
section #cf;,b ( ! ,int]nal ,rev5ue     
,code ( #aihf ) respect to any          
individual :o is an ali5 n lawfully     
pres5t 9 ! ,unit$ ,/ates1 & 9 ! case (  
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbf1 ) respect to any individual :o is
 an ali5 n lawfully pres5t or1 9 ! case 
( an ali5 lawfully pres5t1 an individual
 :o is n an eligible ali54