(8) Section 106(d)(1) of such Code is amend-
ed— 
(A) by striking ‘‘who is an eligible indi-
vidual (as defined in section 223(c)(1))’’, and 
(B) by striking ‘‘section 223(d)’’ and in-
serting ‘‘section 223(c)’’. 
(9) Section 408(d)(9) of such Code is amend-
ed— 
(A) in subparagraph (A) by striking ‘‘who 
is an eligible individual (as defined in section 
223(c)) and’’, and 
(B) in subparagraph (C) by striking ‘‘com-
puted on the basis of the type of coverage under 
the high deductible health plan covering the in-
dividual at the time of the qualified HSA fund-
ing distribution’’. 
(10) Section 877A(g)(6) of such Code is 
amended by striking ‘‘223(f)(4)’’ and inserting 
‘‘223(e)(4)’’. 
(11) Section 4973(g) of such Code is amend-
ed— 
(A) by striking ‘‘section 223(d)’’ and in-
serting ‘‘section 223(c)’’, 
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(B) in paragraph (2), by striking ‘‘section 
223(f)(2)’’ and inserting ‘‘section 223(e)(2)’’, 
and 
(C) by striking ‘‘section 223(f)(3)’’ and in-
serting ‘‘section 223(e)(3)’’. 
(12) Section 4975 of such Code is amended— 
(A) in subsection (c)(6)— 
(i) by striking ‘‘section 223(d)’’ and 
inserting ‘‘section 223(c)’’, and 
(ii) by striking ‘‘section 223(e)(2)’’ 
and inserting ‘‘section 223(d)(2)’’, and 
(B) in subsection (e)(1)(E), by striking 
‘‘section 
223(d)’’ 
and 
inserting 
‘‘section 
223(c)’’. 
(13) Section 6693(a)(2)(C) of such Code is 
amended by striking ‘‘section 223(h)’’ and inserting 
‘‘section 223(g)’’. 
(h) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2015. 
SEC. 3. HSA ROLLOVER TO MEDICARE ADVANTAGE MSA. 
(a) IN GENERAL.—Section 138(b)(2) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘or’’ at the 
end of subparagraph (A), by adding ‘‘or’’ at the end of 
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subparagraph (C), and by adding at the end the following 
new subparagraph: 
‘‘(C) a HSA rollover contribution described 
in subsection (d)(5),’’. 
(b) 
HSA 
ROLLOVER
CONTRIBUTION.—Section 
138(c) of such Code is amended by adding at the end the 
following new paragraph: 
‘‘(5) ROLLOVER CONTRIBUTION.—An amount is 
described in this paragraph as a rollover contribu-
tion if it meets the requirement of subparagraphs 
(A) and (B). 
‘‘(A) IN GENERAL.—The requirements of 
this subparagraph are met in the case of an 
amount paid or distributed from a health sav-
ings to the account beneficiary to the extent the 
amount is received is paid into a Medicare Ad-
vantage MSA of such beneficiary not later than 
the 60th day after the day on which the bene-
ficiary receives the payment or distribution. 
‘‘(B) LIMITATION.—This paragraph shall 
not apply to any amount described in subpara-
graph (A) received by an individual from a 
health savings account if, at any time during 
the 1-year period ending on the day of such re-
ceipt, such individual received any other amount 
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described in subparagraph (A) from a health 
savings account which was not includible in the 
individual’s gross income because of the appli-
cation of section 223(e)(5)(A).’’. 
(c) 
CONFORMING
AMENDMENT.—Section 
223(e)(5)(A) of such Code, as amended by section 2, is 
amended by inserting ‘‘or Medicare Advantage MSA’’ 
after ‘‘into a health savings account’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2015. 
Æ 
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