,,ii #aaith ,,congress #b;d ,session ,s4 #dcec ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,april #ba1 #bjbf,mr4 ,marshall introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to expand eligibility for health savings accounts4 #a4 ,short title ,this ,act may be cited as the ,health ,savings ,account ,expansion ,act4 #b4 ,health savings account eligibility 7a7 ,in general ,subparagraph 7,a7 of section #bbc7;c77#a7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking if-- and inserting if1 as of the #ast day of such month-- 7#b7 by striking as of the #ast day of such month in clause 7i71 7#c7 by redesignating subclauses 7,i7 and 7,,ii7 of clause 7ii7 as items 7aa7 and 7bb71 respectively1 and by moving such items #b ems to the right1 7#d7 by redesignating clause 7ii7 as subclause 7,,ii7 and by moving such subclause #b ems to the right1 7#e7 by striking such individual in subclause 7,,ii71 as so redesignated1 7#f7 by striking such individual is covered in clause 7i7 and inserting 8such individual-- 7,i7 is covered 1 7#g7 by striking the period at the end and inserting 1 or1 and 7#h7 by adding at the end the following new clause3 7ii7 such individual-- 7,i7 is covered under a government plan1 including coverage under the ,medicare program under part ,a1 part ,b1 or part ,c of title ,,xviii of the ,social ,security ,act1 the ,medicaid program under title ,,xix of such ,act1 the ,,chip program under title ,,xxi of such ,act or a qualified ,,chip look-alike program 7as defined in section #bajg7;g7 of such ,act71 or coverage under chapter #hi of title #e1 ,united ,states ,code1 or 7,,ii7 is a participant in a health care sharing ministry 7as defined in section #ejjj;,a7d77#b77;,b77ii7 without regard to subclause 7,,iv7 thereof74 4 7b7 ,conforming amendments 7#a7 ,section #bbc7;c77#a77;,b7 of the ,internal ,revenue ,code of #aihf is amended by striking 7,a77ii7 and inserting 7,a77i77,,ii74 7#b7 ,section #bbc7;c77#a77;,e77i7 of such ,code is amended by striking 7,a77ii7 and inserting 7,a77i77,,ii74 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbf4 #c4 ,high deductible health plan requirements 7a7 ,in general ,paragraph 7#b7 of section #bbc7;c7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking clause 7ii71 7#b7 by striking a health plan-- and all that follows through which has an annual deductible and inserting a health plan which has an annual deductible1 and 7#c7 by redesignating subclauses 7,i7 and 7,,ii7 as clauses 7i7 and 7ii71 respectively1 and by moving such clauses #b ems to the left4 7b7 ,conforming amendments 7#a7 ,paragraph 7#b7 of section #bbc7;c7 of the ,internal ,revenue ,code of #aihf is amended by striking subparagraphs 7,b7 and 7,d7 and by redesignating subparagraphs 7,c71 7,e71 7,f71 7,g71 and 7,h7 as subparagraphs 7,b71 7,c71 7,d71 7,e71 and 7,f71 respectively4 7#b7 ,subparagraph 7,d7 of section #bbc7;c77#b7 of such ,code1 as so redesignated1 is amended by striking paragraph 7#b77;,a77i7 and inserting subparagraph 7,a74 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbf4 #d4 ,payment of health plan and health insurance premiums from ,,hsa 7a7 ,in general ,paragraph 7#b7 of section #bbc7;d7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking subparagraph 7,b71 7#b7 by redesignating subparagraphs 7,c7 and 7,d7 as subparagraphs 7,b7 and 7,c71 respectively1 7#c7 by striking ,subparagraph 7,b7 shall not apply to any expense in subparagraph 7,b71 as so redesignated1 and inserting ,subparagraph 7,a7 shall not apply to any payment for insurance other than1 and 7#d7 in subparagraph 7,b71 as so redesignated-- 7,a7 by striking or at the end of clause 7iv71 7,b7 by striking the period at the end of clause 7v7 and inserting 1 or1 and 7,c7 by adding at the end the following new clause3 7vi7 a health plan or health insurance coverage described in subsection 7c77#a77;,a74 4 7b7 ,inclusion of medical care service arrangements as medical expenses ,paragraph 7#b7 of section #bbc7;d7 of the ,internal ,revenue ,code of #aihf1 as amended by subsection 7a71 is further amended by adding at the end the following new subparagraph3 7,d7 ,inclusion of medical care service arrangements ,the term qualified medical expenses shall include-- 7i7 periodic fees paid to a physician for a defined set of medical services or for the right to receive medical services on an as-needed basis1 and 7ii7 amounts prepaid for medical services designed to screen for1 diagnose1 cure1 mitigate1 treat1 or prevent disease and promote wellness4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbf4 #e4 ,treatment of health care sharing ministries 7a7 ,in general ,subsection 7c7 of section #bbc of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#f7 ,treatment of health care sharing ministries ,a health care sharing ministry 7as defined in section #ejjj;,a7d77#b77;,b77ii7 without regard to subclause 7,,iv7 thereof7 shall not be treated as a health plan or insurance for purposes of this title4 4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbf4 #f4 ,health care sharing ministry expenses treated as medical care 7a7 ,in general ,section #bac7;d7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#ab7 ,health care sharing ministries ,amounts paid for the following expenses with respect to a health care sharing ministry 7as defined in section #ejjj;,a7d77#b77;,b77ii7 without regard to subclause 7,,iv7 thereof7 shall be treated as amounts paid for medical care3 7,a7 ,membership fees for such health care sharing ministry4 7,b7 ,the sharing of medical expenses among members4 7,c7 ,administrative fees of the ministry4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbf4 #g4 ,eligibility for over the counter drugs 7a7 ,h,s,as 7#a7 ,in general ,subparagraph 7,a7 of section #bbc7;d77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 ,such term shall include an amount paid for medicine or a drug only if such medicine or drug is a prescribed drug 7determined without regard to whether such drug is available without a prescription7 or is insulin44 7#b7 ,conforming amendment ,paragraph 7#b7 of section #bbc7;d7 of such ,code is amended by striking subparagraph 7,c7 and by redesignating subparagraphs 7,d7 and 7,e7 as subparagraphs 7,c7 and 7,d71 respectively4 7b7 ,archer ,m,s,as ,section #bbj7;d77#b77;,a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 ,such term shall include an amount paid for medicine or a drug only if such medicine or drug is a prescribed drug 7determined without regard to whether such drug is available without a prescription7 or is insulin44 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbf4