,,ii  #aai? ,,congress  #b;d ,session   
,s4 #dcec  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #ba1 #bjbf,mr4  
,m>%all introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to exp&           
eligibility = heal? sav+s acc\nts4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,heal? ,sav+s ,acc\nt ,expansion ,act4  
#b4 ,heal? sav+s acc\nt eligibility  7a7
 ,9 g5]al ,subp>agraph 7,a7 ( section   
#bbc7;c77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$-- 7#a7 by /rik+ if-- & 
ins]t+ if1 z ( ! #a/ day ( su* mon?--   
7#b7 by /rik+ z ( ! #a/ day ( su* mon? 9
 clause 7i71  7#c7 by r$esignat+        
subclauses 7,i7 & 7,,ii7 ( clause 7ii7 z
 items 7aa7 & 7bb71 respectively1 & by  
mov+ su* items #b ems to ! "r1  7#d7 by 
r$esignat+ clause 7ii7 z subclause      
7,,ii7 & by mov+ su* subclause #b ems to
 ! "r1  7#e7 by /rik+ su* individual 9  
subclause 7,,ii71 z s r$esignat$1  7#f7 
by /rik+ su* individual is cov]$ 9      

clause 7i7 & ins]t+ 8su* individual--   
7,i7 is cov]$  1  7#g7 by /rik+ ! p]iod 
at ! end & ins]t+ 1 or1 &  7#h7 by add+ 
at ! end ! foll[+ new clause3  7ii7 su* 
individual-- 7,i7 is cov]$ "u a gov]nm5t
 plan1 includ+ cov]age "u ! ,m$ic>e     
program "u "p ,a1 "p ,b1 or "p ,c (     
title ,,xviii ( ! ,social ,security     
,act1 ! ,m$icaid program "u title ,,xix 
( su* ,act1 ! ,,*ip program "u title    
,,xxi ( su* ,act or a qualifi$ ,,*ip    
look-alike program 7z def9$ 9 section   
#bajg7;g7 ( su* ,act71 or cov]age "u    
*apt] #hi ( title #e1 ,unit$ ,/ates     
,code1 or  7,,ii7 is a p>ticipant 9 a   
heal? c>e %>+ m9i/ry 7z def9$ 9 section 
#ejjj;,a7d77#b77;,b77ii7 )\t reg>d to   
subclause 7,,iv7 !re(74  4  7b7 ,con=m+ 
am5dm5ts  7#a7 ,section                 
#bbc7;c77#a77;,b7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ 7,a77ii7
 & ins]t+ 7,a77i77,,ii74  7#b7 ,section 
#bbc7;c77#a77;,e77i7 ( su* ,code is     
am5d$ by /rik+ 7,a77ii7 & ins]t+        
7,a77i77,,ii74  7c7 ,effective date ,!  

am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbf4  #c4 ,high d$uctible heal?  
plan requirem5ts  7a7 ,9 g5]al ,p>agraph
 7#b7 ( section #bbc7;c7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 /rik+ clause 7ii71  7#b7 by /rik+ a    
heal? plan-- & all t foll[s ?r\gh :i*   
has an annual d$uctible & ins]t+ a heal?
 plan :i* has an annual d$uctible1 &    
7#c7 by r$esignat+ subclauses 7,i7 &    
7,,ii7 z clauses 7i7 & 7ii71            
respectively1 & by mov+ su* clauses #b  
ems to ! left4  7b7 ,con=m+ am5dm5ts    
7#a7 ,p>agraph 7#b7 ( section #bbc7;c7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by /rik+ subp>agraphs 7,b7 & 7,d7 
& by r$esignat+ subp>agraphs 7,c71 7,e71
 7,f71 7,g71 & 7,h7 z subp>agraphs 7,b71
 7,c71 7,d71 7,e71 & 7,f71 respectively4
  7#b7 ,subp>agraph 7,d7 ( section      
#bbc7;c77#b7 ( su* ,code1 z s           
r$esignat$1 is am5d$ by /rik+ p>agraph  
7#b77;,a77i7 & ins]t+ subp>agraph 7,a74 
7c7 ,effective date ,! am5dm5ts made by 

?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbf4  #d4   
,paym5t ( heal? plan & heal? insurance  
premiums f ,,hsa  7a7 ,9 g5]al ,p>agraph
 7#b7 ( section #bbc7;d7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 /rik+ subp>agraph 7,b71  7#b7 by       
r$esignat+ subp>agraphs 7,c7 & 7,d7 z   
subp>agraphs 7,b7 & 7,c71 respectively1 
7#c7 by /rik+ ,subp>agraph 7,b7 %all n  
apply to any exp5se 9 subp>agraph 7,b71 
z s r$esignat$1 & ins]t+ ,subp>agraph   
7,a7 %all n apply to any paym5t =       
insurance o!r ?an1 &  7#d7 9 subp>agraph
 7,b71 z s r$esignat$-- 7,a7 by /rik+ or
 at ! end ( clause 7iv71  7,b7 by /rik+ 
! p]iod at ! end ( clause 7v7 & ins]t+ 1
 or1 &  7,c7 by add+ at ! end ! foll[+  
new clause3  7vi7 a heal? plan or heal? 
insurance cov]age describ$ 9 subsection 
7c77#a77;,a74  4  7b7 ,inclusion (      
m$ical c>e s]vice arrangem5ts z m$ical  
exp5ses ,p>agraph 7#b7 ( section        
#bbc7;d7 ( ! ,int]nal ,rev5ue ,code (   
#aihf1 z am5d$ by subsection 7a71 is    

fur!r am5d$ by add+ at ! end ! foll[+   
new subp>agraph3  7,d7 ,inclusion (     
m$ical c>e s]vice arrangem5ts ,! t]m    
qualifi$ m$ical exp5ses %all include--  
7i7 p]iodic fees paid to a physician = a
 def9$ set ( m$ical s]vices or = ! "r to
 receive m$ical s]vices on an z-ne$$    
basis1 &  7ii7 am\nts prepaid = m$ical  
s]vices design$ to scre5 =1 diagnose1   
cure1 mitigate1 treat1 or prev5t disease
 & promote wellness4  4  7c7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbf4  #e4 ,treatm5t (   
heal? c>e %>+ m9i/ries  7a7 ,9 g5]al    
,subsection 7c7 ( section #bbc ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#f7 ,treatm5t ( heal? c>e %>+ m9i/ries 
,a heal? c>e %>+ m9i/ry 7z def9$ 9      
section #ejjj;,a7d77#b77;,b77ii7 )\t    
reg>d to subclause 7,,iv7 !re(7 %all n  
be treat$ z a heal? plan or insurance = 
purposes ( ?is title4  4  7b7 ,effective
 date ,! am5dm5ts made by ?is section   

%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbf4  #f4 ,heal? c>e %>+
 m9i/ry exp5ses treat$ z m$ical c>e  7a7
 ,9 g5]al ,section #bac7;d7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by add+ 
at ! end ! foll[+ new p>agraph3  7#ab7  
,heal? c>e %>+ m9i/ries ,am\nts paid = !
 foll[+ exp5ses ) respect to a heal? c>e
 %>+ m9i/ry 7z def9$ 9 section          
#ejjj;,a7d77#b77;,b77ii7 )\t reg>d to   
subclause 7,,iv7 !re(7 %all be treat$ z 
am\nts paid = m$ical c>e3 7,a7 ,memb]%ip
 fees = su* heal? c>e %>+ m9i/ry4  7,b7 
,! %>+ ( m$ical exp5ses among memb]s4   
7,c7 ,adm9i/rative fees ( ! m9i/ry4  4  
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbf4  #g4   
,eligibility = ov] ! c\nt] drugs  7a7   
,h,s,as  7#a7 ,9 g5]al ,subp>agraph 7,a7
 ( section #bbc7;d77#b7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+3 ,su* t]m %all include
 an am\nt paid = m$ic9e or a drug only  
if su* m$ic9e or drug is a prescrib$    

drug 7det]m9$ )\t reg>d to :e!r su* drug
 is available )\t a prescription7 or is 
insul944  7#b7 ,con=m+ am5dm5t ,p>agraph
 7#b7 ( section #bbc7;d7 ( su* ,code is 
am5d$ by /rik+ subp>agraph 7,c7 & by    
r$esignat+ subp>agraphs 7,d7 & 7,e7 z   
subp>agraphs 7,c7 & 7,d71 respectively4 
7b7 ,ar*] ,m,s,as ,section              
#bbj7;d77#b77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+3 ,su* t]m %all include an am\nt
 paid = m$ic9e or a drug only if su*    
m$ic9e or drug is a prescrib$ drug      
7det]m9$ )\t reg>d to :e!r su* drug is  
available )\t a prescription7 or is     
insul944  7c7 ,effective date ,!        
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbf4