‘‘(i) the limitation under paragraph 
(1) shall be applied by not taking into ac-
count any other high deductible health 
plan coverage of either spouse (and if such 
spouses both have family coverage under 
separate high deductible health plans, only 
one such coverage shall be taken into ac-
count), 
‘‘(ii) such limitation (after application 
of clause (i)) shall be reduced by the ag-
gregate amount paid to Archer MSAs of 
such spouses for the taxable year, and 
‘‘(iii) such limitation (after application 
of clauses (i) and (ii)) shall be divided 
equally between such spouses unless they 
agree on a different division. 
‘‘(B) TREATMENT
OF
ADDITIONAL
CON-
TRIBUTION AMOUNTS.—If both spouses referred 
to in subparagraph (A) have attained age 55 
before the close of the taxable year, the limita-
tion referred to in subparagraph (A)(iii) which 
is subject to division between the spouses shall 
include the additional contribution amounts de-
termined under paragraph (3) for both spouses. 
In any other case, any additional contribution
amount determined under paragraph (3) shall 
not be taken into account under subparagraph 
(A)(iii) and shall not be subject to division be-
tween the spouses.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
SEC. 6. SPECIAL RULE FOR CERTAIN MEDICAL EXPENSES 
INCURRED 
BEFORE 
ESTABLISHMENT 
OF 
HEALTH SAVINGS ACCOUNT. 
(a) IN GENERAL.—Section 223(d)(2) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(D) TREATMENT OF CERTAIN MEDICAL 
EXPENSES INCURRED BEFORE ESTABLISHMENT 
OF ACCOUNT.—If a health savings account is 
established during the 60-day period beginning 
on the date that coverage of the account bene-
ficiary under a high deductible health plan be-
gins, then, solely for purposes of determining 
whether an amount paid is used for a qualified 
medical expense, such account shall be treated 
as having been established on the date that 
such coverage begins.’’.
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply with respect to coverage beginning 
after December 31, 2018. 
SEC. 7. ALLOWANCE OF BRONZE AND CATASTROPHIC 
PLANS IN CONNECTION WITH HEALTH SAV-
INGS ACCOUNTS. 
(a) IN GENERAL.—Section 223(c)(2) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(E) BRONZE AND CATASTROPHIC PLANS 
TREATED
AS
HIGH
DEDUCTIBLE
HEALTH 
PLANS.— 
‘‘(i) IN
GENERAL.—The term ‘high 
deductible health plan’ shall include any 
plan described in subsection (d)(1)(A) or 
(e) of section 1302 of the Patient Protec-
tion and Affordable Care Act. 
‘‘(ii) CERTAIN RULES NOT APPLICA-
BLE.—Subparagraphs (C) and (D) shall 
not apply with respect to any plan de-
scribed in clause (i).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to months beginning after Decem-
ber 31, 2018, in taxable years ending after such date.
SEC. 8. ALLOWING ALL INDIVIDUALS PURCHASING HEALTH 
INSURANCE IN THE INDIVIDUAL MARKET 
THE OPTION TO PURCHASE A LOWER PRE-
MIUM COPPER PLAN. 
(a) IN GENERAL.—Section 1302(e) of the Patient 
Protection and Affordable Care Act (42 U.S.C. 18022(e)) 
is amended— 
(1) in paragraph (1)— 
(A) by redesignating clauses (i) and (ii) of 
subparagraph (B) as subparagraphs (A) and 
(B), respectively, and adjusting the margins ac-
cordingly; 
(B) by striking ‘‘plan year if—’’ and all 
that follows through ‘‘the plan provides—’’ and 
inserting ‘‘plan year if the plan provides—’’; 
and 
(C) in subparagraph (A), as redesignated 
by paragraph (1), by striking ‘‘clause (ii)’’ and 
inserting ‘‘subparagraph (B)’’; 
(2) by striking paragraph (2); and 
(3) by redesignating paragraph (3) as para-
graph (2). 
(b) RISK POOLS.—Section 1312(c)(1) of the Patient 
Protection 
and 
Affordable 
Care 
Act 
(42 
U.S.C. 
18032(c)(1)) is amended by inserting ‘‘and enrollees in
catastrophic plans described in section 1302(e)’’ after 
‘‘Exchange’’. 
(c) 
CONFORMING
AMENDMENT.—Section 
1312(d)(3)(C) of the Patient Protection and Affordable 
Care Act (42 U.S.C. 18032(d)(3)(C)) is amended by strik-
ing ‘‘, except that in the case of a catastrophic plan de-
scribed in section 1302(e), a qualified individual may en-
roll in the plan only if the individual is eligible to enroll 
in the plan under section 1302(e)(2)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to plan years beginning after De-
cember 31, 2018. 
SEC. 9. DELAY OF REIMPOSITION OF ANNUAL FEE ON 
HEALTH INSURANCE PROVIDERS. 
(a) IN GENERAL.—Section 9010(j)(3) of the Patient 
Protection and Affordable Care Act is amended by strik-
ing ‘‘December 31, 2019’’ and inserting ‘‘December 31, 
2021’’.
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to calendar years beginning after 
December 31, 2019. 
Passed the House of Representatives July 25, 2018. 
Attest: 
Clerk.