I 
112TH CONGRESS 
2D SESSION 
H. R. 6137 
To repeal provisions of the Patient Protection and Affordable Care Act 
relating to health savings accounts, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 18, 2012 
Mr. FLEMING introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To repeal provisions of the Patient Protection and Affordable 
Care Act relating to 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, ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Helping Save Americans’ Health Care Choices Act of 
2012’’. 
(b) TABLE OF SECTIONS.—The table of sections for 
this Act is as follows: 
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Sec. 1. Short title, etc. 
Sec. 2. Repeal of additional tax from distributions from HSAs and MSAs. 
Sec. 3. Repeal of limitation on deductions making non-prescription drugs non- 
qualifying distributions from tax-preferred accounts. 
Sec. 4. Treatment of high deductible health plans as qualified health plan under 
the Patient Protection and Affordable Care Act. 
Sec. 5. Repeal of limitation on health flexible spending arrangements under caf-
eteria plans. 
Sec. 6. Saver’s credit for contributions to health savings accounts. 
Sec. 7. HSA funds for premiums for high deductible health plans. 
Sec. 8. Requiring greater coordination between high deductible health plan ad-
ministrators and HSA account administrators so that enrollees 
can enroll in both at the same time. 
Sec. 9. Special rule for certain medical expenses incurred before establishment 
of account. 
Sec. 10. Provisions relating to medicare. 
Sec. 11. Individuals eligible for veterans benefits for a service-connected dis-
ability. 
Sec. 12. Increase the maximum contribution limit to an HSA to match deduct-
ible and out-of-pocket expense limitation. 
Sec. 13. FSA funds may be used for long-term care insurance premiums. 
Sec. 14. Individuals eligible for TRICARE. 
Sec. 15. Certain physician fees to be treated as medical care. 
Sec. 16. Allow both spouses to make catch-up contributions to the same hsa ac-
count. 
SEC. 2. REPEAL OF ADDITIONAL TAX FROM DISTRIBUTIONS 
FROM HSAS AND MSAS. 
Section 9004 of the Patient Protection and Afford-
able Care Act is hereby repealed, and effective as of the 
date of the enactment of such Act the provisions of the 
Internal Revenue Code of 1986 amended by such section 
are amended to read as such provisions would read if such 
section had never been enacted. 
SEC. 3. REPEAL OF LIMITATION ON DEDUCTIONS MAKING 
NON-PRESCRIPTION 
DRUGS 
NON-QUALI-
FYING 
DISTRIBUTIONS 
FROM 
TAX-PRE-
FERRED ACCOUNTS. 
Section 9003 of the Patient Protection and Afford-
able Care Act is hereby repealed, and effective as of the 
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date of the enactment of such Act the provisions of the 
Internal Revenue Code of 1986 amended by such section 
are amended to read as such provisions would read if such 
section had never been enacted. 
SEC. 4. TREATMENT OF HIGH DEDUCTIBLE HEALTH PLANS 
AS QUALIFIED HEALTH PLAN UNDER THE PA-
TIENT PROTECTION AND AFFORDABLE CARE 
ACT. 
Subparagraph (B) of section 1301(a)(1) of the Pa-
tient Protection and Affordable Care Act is amended by 
inserting ‘‘or meets the requirements for a high deductible 
health plan under section 223(c)(2) of the Internal Rev-
enue Code of 1986’’ after ‘‘section 1302(a)’’. 
SEC. 5. REPEAL OF LIMITATION ON HEALTH FLEXIBLE 
SPENDING ARRANGEMENTS UNDER CAFE-
TERIA PLANS. 
Sections 9005 and 10902 of the Patient Protection 
and Affordable Care Act are hereby repealed, and effective 
as of the date of the enactment of such Act the provisions 
of the Internal Revenue Code of 1986 amended by such 
sections are amended to read as such provisions would 
read if such sections had never been enacted. 
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SEC. 6. SAVER’S CREDIT FOR CONTRIBUTIONS TO HEALTH 
SAVINGS ACCOUNTS. 
(a) ALLOWANCE OF CREDIT.—Subsection (a) of sec-
tion 25B of the Internal Revenue Code of 1986 is amend-
ed by inserting ‘‘aggregate qualified HSA contributions 
and’’ after ‘‘so much of the’’. 
(b) QUALIFIED HSA CONTRIBUTIONS.—Subsection 
(d) of section 25B of such Code is amended by redesig-
nating paragraph (2) as paragraph (3) and by inserting 
after paragraph (1) the following new paragraph: 
‘‘(2) QUALIFIED
HSA
CONTRIBUTIONS.—The 
term ‘qualified HSA contribution’ means, with re-
spect to any taxable year, a contribution of the eligi-
ble individual to a health savings account (as defined 
in section 223(d)(1)) for which a deduction is allow-
able under section 223(a) for such taxable year.’’. 
(c) CONFORMING AMENDMENT.—The first sentence 
of section 25B(d)(3)(A) of such Code (as redesignated by 
subsection (b)) is amended to read as follows: ‘‘The aggre-
gate qualified retirement savings contributions determined 
under paragraph (1) and qualified HSA contributions de-
termined under paragraph (2) shall be reduced (but not 
below zero) by the aggregate distributions received by the 
individual during the testing period from any entity of a 
type to which contributions under paragraph (1) or para-
graph (2) (as the case may be) may be made.’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to contributions made after De-
cember 31, 2012. 
SEC. 7. HSA FUNDS FOR PREMIUMS FOR HIGH DEDUCT-
IBLE HEALTH PLANS. 
(a) IN GENERAL.—Subparagraph (C) of section 
223(d)(2) of the Internal Revenue Code of 1986 is amend-
ed by striking ‘‘or’’ at the end of clause (iii), by striking 
the period at the end of clause (iv) and inserting ‘‘, or’’, 
and by adding at the end the following: 
‘‘(v) a high deductible health plan if— 
‘‘(I) such plan is not offered in 
connection with a group health plan, 
and 
‘‘(II) no portion of any premium 
(within the meaning of applicable pre-
mium under section 4980B(f)(4)) for 
such plan is excludable from gross in-
come under section 106.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to premiums for a high deduct-
ible health plan for periods beginning after December 31, 
2012. 
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SEC. 8. REQUIRING GREATER COORDINATION BETWEEN 
HIGH DEDUCTIBLE HEALTH PLAN ADMINIS-
TRATORS AND HSA ACCOUNT ADMINISTRA-
TORS SO THAT ENROLLEES CAN ENROLL IN 
BOTH AT THE SAME TIME. 
The Secretary of the Treasury, through the issuance 
of regulations or other guidance, shall encourage adminis-
trators of health plans and trustees of health savings ac-
counts to provide for simultaneous enrollment in high de-
ductible health plans and setup of health savings accounts. 
SEC. 9. SPECIAL RULE FOR CERTAIN MEDICAL EXPENSES 
INCURRED BEFORE ESTABLISHMENT OF AC-
COUNT. 
(a) IN GENERAL.—Subsection (d) of section 223 of 
the Internal Revenue Code of 1986 is amended by redesig-
nating paragraph (4) as paragraph (5) and by inserting 
after paragraph (3) the following new paragraph: 
‘‘(4) TREATMENT OF ACCOUNT ESTABLISHED 
BEFORE
TAX
RETURN
DUE
FOR
TAX
YEAR.—For 
purposes of this section, if, before the time pre-
scribed by law for filing the return of tax for a tax-
able year (not including extensions thereof), a tax-
payer— 
‘‘(A) establishes a health savings account, 
‘‘(B) makes contributions to a health sav-
ings account on account of such taxable year, or 
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