I 
114TH CONGRESS 
2D SESSION 
H. R. 6513 
To amend the Internal Revenue Code of 1986 to expand health savings 
accounts, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 8, 2016 
Mr. KING of Iowa introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to expand 
health savings accounts, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘American Future 
Healthcare Act of 2016’’. 
SEC. 2. REFORM OF HEALTH SAVINGS ACCOUNTS. 
(a) REPEAL OF HIGH DEDUCTIBLE HEALTH PLAN 
REQUIREMENT.—Section 223(a) of the Internal Revenue 
Code of 1986 is amended to read as follows: 
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‘‘(a) DEDUCTION ALLOWED.—In the case of an indi-
vidual, there shall be allowed as a deduction for a taxable 
year an amount equal to the aggregate amount paid in 
cash during such taxable year by or on behalf of such indi-
vidual to a health savings account of such individual.’’. 
(b) INCREASE IN DEDUCTIBLE HSA CONTRIBUTION 
LIMITATIONS.—Section 223(b)(1) of such Code is amend-
ed by striking ‘‘the sum of the monthly’’ and all that fol-
lows through ‘‘eligible individual’’ and inserting ‘‘$10,000 
($20,000 in the case of a joint return)’’. 
(c) MEDICARE ELIGIBLE INDIVIDUALS ELIGIBLE TO 
CONTRIBUTE TO HSA.—Section 223(b) of such Code is 
amended by striking paragraph (7). 
(d) PURCHASE
OF HEALTH INSURANCE.—Section 
223(d)(2) of such Code is amended— 
(1) by striking subparagraphs (B) and (C), and 
(2) in subparagraph (A) by striking ‘‘(A) IN 
GENERAL’’ and all that follows through ‘‘The term’’ 
and inserting ‘‘The term’’. 
(e) COST-OF-LIVING ADJUSTMENT
FOR CATCHUP 
CONTRIBUTIONS.—Section 223(f)(1) of such Code (as re-
designated by subsection (g)(3)) is amended by striking 
‘‘Each dollar amount in subsections (b)(2) and (c)(2)(A)’’ 
and inserting ‘‘In the case of a taxable year beginning 
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after December 31, 2015, each dollar amount in para-
graphs (1) and (2) of subsection (b)’’. 
(f) COST-OF-LIVING ADJUSTMENT INDEXED TO CPI 
MEDICAL CARE COMPONENT.—Section 223(f) (as so re-
designated) is amended by adding at the end the following 
new paragraph: 
‘‘(3) CPI MEDICAL CARE COMPONENT.— 
‘‘(A) IN GENERAL.—For purposes of para-
graph (1), the cost-of-living adjsutment deter-
mined under section 1(f)(3) for the calendar 
year shall be determined by substituting ‘CPI 
medical care component’ for ‘CPI’. 
‘‘(B) CPI MEDICAL CARE COMPONENT.— 
For purposes of subparagraph (A), the term 
‘CPI medical care component’ means the med-
ical care component for the Consumer Price 
Index for All Urban Consumers published by 
the Department of Labor.’’. 
(g) CONFORMING AMENDMENTS.— 
(1) Section 223(b) of such Code is amended by 
striking paragraphs (2), (5), and (8) and by redesig-
nating paragraphs (3), (4), and (6) as paragraphs 
(2), (3), and (4), respectively. 
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(2) Section 223(b)(3) of such Code (as redesig-
nated by paragraph (1)) is amended by striking the 
last sentence. 
(3) Section 223 of such Code is amended by 
striking subsection (c) and redesignating subsections 
(d) through (h) as subsections (c) through (g), re-
spectively. 
(4) Section 223(c)(1)(A) of such Code (as re-
designated by paragraph (3)) is amended— 
(A) by striking ‘‘subsection (f)(5)’’ and in-
serting ‘‘subsection (e)(5)’’, and 
(B) in clause (ii) by striking ‘‘the sum 
of—’’ and all that follows and inserting ‘‘the 
dollar amount in effect under subsection 
(b)(1).’’. 
(5) Section 223(f)(1) (as redesignated by para-
graph (3)) is amended by striking ‘‘calendar year 
2003’’ and inserting ‘‘calendar year 2014’’. 
(6) Section 26(b)(U) of such Code is amended 
by striking ‘‘section 223(f)(4)’’ and inserting ‘‘sec-
tion 223(e)(4)’’. 
(7) 
Sections 
35(g)(3), 
220(f)(5)(A), 
848(e)(1)(v), 4973(a)(5), and 6051(a)(12) of such 
Code are each amended by striking ‘‘section 223(d)’’ 
each place it appears and inserting ‘‘section 223(c)’’. 
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