I 
114TH CONGRESS 
1ST SESSION H. R. 2300 
To provide for incentives to encourage health insurance coverage, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 13, 2015 
Mr. TOM PRICE of Georgia (for himself, Mr. HENSARLING, Mrs. BLACKBURN, 
Mr. HARRIS, Mr. BENISHEK, Mrs. ELLMERS of North Carolina, Mr. 
BUCSHON, Mr. PITTENGER, Mr. MEADOWS, Mr. DUNCAN of South Caro-
lina, Mr. MCKINLEY, Mr. THOMPSON of Pennsylvania, Mr. FRANKS of 
Arizona, Mr. TIPTON, Mr. WEBSTER of Florida, Mr. WESTMORELAND, 
Mr. RIGELL, Mr. LAMBORN, Mr. HUIZENGA of Michigan, Mr. OLSON, 
Mr. PERRY, Mr. YOHO, Mr. AMODEI, Mr. ROTHFUS, Mr. STEWART, Mr. 
ROUZER, Mr. GUINTA, Mrs. BLACK, Mr. JENKINS of West Virginia, Mr. 
DESJARLAIS, Mrs. HARTZLER, Mr. HECK of Nevada, Mr. MILLER of 
Florida, Mr. MULVANEY, Mr. RIBBLE, Mr. RICE of South Carolina, Mr. 
ROE of Tennessee, Mr. ROSKAM, Mr. WENSTRUP, Mr. WILSON of South 
Carolina, Mr. WOODALL, Mr. YODER, Mr. PEARCE, Mr. HARPER, Mr. 
MCCLINTOCK, Mr. GOWDY, and Mr. GOODLATTE) introduced the fol-
lowing bill; which was referred to the Committee on Energy and Com-
merce, and in addition to the Committees on Ways and Means, Education 
and the Workforce, the Judiciary, Natural Resources, House Administra-
tion, Rules, Appropriations, and Oversight and Government Reform, for 
a period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the com-
mittee concerned 
A BILL 
To provide for incentives to encourage health insurance 
coverage, and for other purposes. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Empowering Patients First Act of 2015’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; table of contents. 
Sec. 2. Repeal of PPACA and health care-related HCERA provisions. 
Sec. 3. No mandate of guaranteed issue or community rating. 
TITLE I—TAX INCENTIVES FOR MAINTAINING HEALTH 
INSURANCE COVERAGE 
Subtitle A—Tax Credit for Health Insurance Coverage 
Sec. 101. Refundable tax credit for health insurance coverage. 
Sec. 102. Election of tax credit instead of alternative government or group plan 
benefits. 
Subtitle B—Health Savings Accounts 
Sec. 111. Refundable tax credit for health savings account contributions. 
Sec. 112. Allowing HSA rollover to child or parent of account holder. 
Sec. 113. Maximum contribution limit to HSA coordinated with retirement sav-
ings account limitation. 
Sec. 114. Transfer of required minimum distribution from retirement plan to 
health savings account. 
Sec. 115. Equivalent bankruptcy protections for health savings accounts as re-
tirement funds. 
Sec. 116. Allow both spouses to make catch-up contributions to the same HSA 
account. 
Sec. 117. Provisions relating to Medicare. 
Sec. 118. Individuals eligible for veterans benefits for a service-connected dis-
ability. 
Sec. 119. Individuals eligible for Indian Health Service assistance. 
Sec. 120. Individuals eligible for TRICARE coverage. 
Sec. 121. FSA and HRA interaction with HSAs. 
Sec. 122. Special rule for certain medical expenses incurred before establish-
ment of account. 
Sec. 123. Preventive care prescription drug clarification. 
Sec. 124. Administrative error correction before due date of return. 
Sec. 125. Members of health care sharing ministries eligible to establish health 
savings accounts. 
Sec. 126. High deductible health plans renamed HSA qualified plans. 
Sec. 127. Treatment of direct primary care service arrangements. 
Sec. 128. Certain provider fees to be treated as medical care. 
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Sec. 129. Clarification of treatment of capitated primary care payments as 
amounts paid for medical care. 
Subtitle C—Other Provisions 
Sec. 131. Limitation on employer-provided health care coverage. 
Sec. 132. Limitation on abortion funding. 
Sec. 133. No government discrimination against certain health care entities. 
Sec. 134. Equal employer contribution rule to promote choice. 
Sec. 135. Limitations on State restrictions on employer auto-enrollment. 
Sec. 136. Credit for small employers adopting auto-enrollment and defined con-
tribution options. 
TITLE II—HEALTH CARE ACCESS AND AVAILABILITY 
Subtitle A—Health Insurance Pooling Mechanisms for Individuals 
Sec. 201. Federal grants for State insurance expenditures. 
Sec. 202. Pool reform for individual membership expansion. 
Subtitle B—Small Business Health Fairness 
Sec. 211. Short title. 
Sec. 212. Rules governing association health plans. 
Sec. 213. Clarification of treatment of single employer arrangements. 
Sec. 214. Enforcement provisions relating to association health plans. 
Sec. 215. Cooperation between Federal and State authorities. 
Sec. 216. Effective date and transitional and other rules. 
Subtitle C—Health Insurance Reforms 
Sec. 221. Requirements for individual health insurance. 
TITLE III—INTERSTATE MARKET FOR HEALTH INSURANCE 
Sec. 301. Cooperative governing of individual health insurance coverage. 
TITLE IV—LAWSUIT ABUSE REFORMS 
Sec. 401. Change in burden of proof based on compliance with clinical practice 
guidelines. 
Sec. 402. State grants to create expert panels and administrative health care 
tribunals. 
Sec. 403. Payment of damages and recovery of costs in health care lawsuits. 
Sec. 404. Definitions. 
Sec. 405. Effect on other laws. 
Sec. 406. Applicability; effective date. 
TITLE V—WELLNESS AND PREVENTION 
Sec. 501. Providing financial incentives for treatment compliance. 
TITLE VI—TRANSPARENCY AND INSURANCE REFORM MEASURES 
Sec. 601. Receipt and response to requests for claim information. 
TITLE VII—QUALITY 
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Sec. 701. Prohibition on certain uses of data obtained from comparative effec-
tiveness research or from patient-centered outcomes research; 
accounting for personalized medicine and differences in patient 
treatment response. 
Sec. 702. Establishment of performance-based quality measures. 
TITLE VIII—STATE TRANSPARENCY PLAN PORTAL 
Sec. 801. Providing information on health coverage options and health care 
providers. 
TITLE IX—PATIENT FREEDOM OF CHOICE 
Sec. 901. Guaranteeing freedom of choice and contracting for patients under 
Medicare. 
Sec. 902. Preemption of State laws limiting charges for eligible professional 
services. 
Sec. 903. Health care provider licensure cannot be conditioned on participation 
in a health plan. 
Sec. 904. Bad debt deduction for doctors to partially offset the cost of pro-
viding uncompensated care required to be provided under 
amendments made by the Emergency Medical Treatment and 
Labor Act. 
Sec. 905. Right of contract with health care providers. 
TITLE X—QUALITY HEALTH CARE COALITION 
Sec. 1001. Quality Health Care Coalition. 
SEC. 2. REPEAL OF PPACA AND HEALTH CARE-RELATED 
HCERA PROVISIONS. 
(a) PPACA.—Effective as of the enactment of the 
Patient Protection and Affordable Care Act (Public Law 
111–148), such Act is repealed, and the provisions of law 
amended or repealed by such Act are restored or revived 
as if such Act had not been enacted. 
(b) HEALTH CARE-RELATED PROVISIONS IN THE 
HEALTH CARE AND EDUCATION RECONCILIATION ACT OF 
2010.—Effective as of the enactment of the Health Care 
and Education Reconciliation Act of 2010 (Public Law 
111–152), title I and subtitle B of title II of such Act 
are repealed, and the provisions of law amended or re-
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pealed by such title or subtitle, respectively, are restored 
or revived as if such title and subtitle had not been en-
acted. 
SEC. 3. NO MANDATE OF GUARANTEED ISSUE OR COMMU-
NITY RATING. 
Nothing in this Act shall be construed to provide a 
mandate for guaranteed issue or community rating in the 
private insurance market. 
TITLE I—TAX INCENTIVES FOR 
MAINTAINING 
HEALTH 
IN-
SURANCE COVERAGE 
Subtitle A—Tax Credit for Health 
Insurance Coverage 
SEC. 101. REFUNDABLE TAX CREDIT FOR HEALTH INSUR-
ANCE COVERAGE. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986, as amended by section 2, is amended by inserting 
after section 36A the following new section: 
‘‘SEC. 36B. HEALTH INSURANCE COVERAGE. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by subtitle A the aggregate monthly credit amounts deter-
mined under subsection (b) with respect to the taxpayer 
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and the taxpayer’s qualifying family members for eligible 
coverage months beginning during the taxable year. 
‘‘(b) MONTHLY CREDIT AMOUNTS.— 
‘‘(1) IN GENERAL.—The monthly credit amount 
with respect to any individual for any eligible cov-
erage month is 1⁄12 of— 
‘‘(A) $900 in the case of an individual who 
has not attained age 18 as of the beginning of 
such month, 
‘‘(B) $1,200 in the case of an individual 
who has so attained age 18 but who has not so 
attained age 35, 
‘‘(C) $2,100 in the case of an individual 
who has so attained age 35, but who has not 
so attained age 50, and 
‘‘(D) $3,000 in the case of an individual 
who has so attained age 50. 
‘‘(2) INFLATION ADJUSTMENT.—In the case of 
any taxable year beginning in a calendar year after 
2016, each dollar amount contained in paragraph 
(1) shall be increased by an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
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mined by substituting ‘calendar year 2015’ for 
‘calendar year 1992’ in subparagraph (B) 
thereof. 
Any increase determined under the preceding sen-
tence shall be rounded to the nearest multiple of 
$50. 
‘‘(c) ELIGIBLE COVERAGE MONTH.—For purposes of 
this section, the term ‘eligible coverage month’ means, 
with respect to any individual, any month if, as of the first 
day of such month, the individual— 
‘‘(1) is covered by qualified health insurance, 
‘‘(2) does not have other specified coverage, and 
‘‘(3) is not imprisoned under Federal, State, or 
local authority. 
‘‘(d) QUALIFYING FAMILY MEMBER.—For purposes 
of this section, the term ‘qualifying family member’ 
means— 
‘‘(1) in the case of a joint return, the taxpayer’s 
spouse, and 
‘‘(2) any dependent of the taxpayer. 
‘‘(e) QUALIFIED HEALTH INSURANCE.—For pur-
poses of this section, the term ‘qualified health insurance’ 
means health insurance coverage (other than excepted 
benefits as defined in section 9832(c)) which constitutes 
medical care. 
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‘‘(f) OTHER SPECIFIED COVERAGE.—For purposes of 
this section, an individual has other specified coverage for 
any month if, as of the first day of such month— 
‘‘(1) COVERAGE UNDER MEDICARE, MEDICAID, 
OR SCHIP.—Such individual— 
‘‘(A) is entitled to benefits under part A of 
title XVIII of the Social Security Act or is en-
rolled under part B of such title, or 
‘‘(B) is enrolled in the program under title 
XIX or XXI of such Act (other than under sec-
tion 1928 of such Act). 
‘‘(2) CERTAIN OTHER COVERAGE.—Such indi-
vidual— 
‘‘(A) is enrolled in a health benefits plan 
under chapter 89 of title 5, United States Code, 
‘‘(B) is entitled to receive benefits under 
chapter 55 of title 10, United States Code, 
‘‘(C) is entitled to receive benefits under 
chapter 17 of title 38, United States Code, 
‘‘(D) is enrolled in a group health plan 
(within the meaning of section 5000(b)(1)) 
which is subsidized by the employer, or 
‘‘(E) is a member of a health care sharing 
ministry. 
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‘‘(3) HEALTH CARE SHARING MINISTRY.—For 
purposes of this subsection, the term ‘health care 
sharing ministry’ means an organization— 
‘‘(A) 
which 
is 
described 
in 
section 
501(c)(3) and is exempt from taxation under 
section 501(a), 
‘‘(B) members of which share a common 
set of ethical or religious beliefs and share med-
ical expenses among members in accordance 
with those beliefs and without regard to the 
State in which a member resides or is em-
ployed, 
‘‘(C) members of which retain membership 
even after they develop a medical condition, 
‘‘(D) which (or a predecessor of which) has 
been in existence at all times since December 
31, 1999, and medical expenses of its members 
have been shared continuously and without 
interruption since at least December 31, 1999, 
and 
‘‘(E) which conducts an annual audit 
which is performed by an independent certified 
public accounting firm in accordance with gen-
erally accepted accounting principles and which 
is made available to the public upon request. 
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‘‘(g) SPECIAL RULES.— 
‘‘(1) CREDIT IN EXCESS OF PREMIUMS ONLY 
PAYABLE TO A HEALTH SAVINGS ACCOUNT.— 
‘‘(A) IN GENERAL.—If the credit allowed 
under subsection (a) (determined without re-
gard to clause (ii)) for any taxable year exceeds 
the amount of premiums paid by the taxpayer 
for coverage of the taxpayer and the taxpayer’s 
qualifying family members under qualified 
health insurance for eligible coverage months 
beginning in the taxable year— 
‘‘(i) at the request of the taxpayer, 
the Secretary shall pay the amount of such 
excess to one or more health savings ac-
counts of the taxpayer or of any qualifying 
family member of the taxpayer, and 
‘‘(ii) the credit allowed under sub-
section (a) for such taxable year shall not 
exceed the amount of such premiums. 
‘‘(B) MEDICAL AND HEALTH SAVINGS AC-
COUNTS.—Amounts distributed from an Archer 
MSA (as defined in section 220(d)) or from a 
health savings account (as defined in section 
223(d)) shall not be taken into account as pre-
miums paid under subparagraph (A). 
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‘‘(C) INSURANCE
WHICH
COVERS
OTHER 
INDIVIDUALS.—For purposes of this paragraph, 
rules similar to the rules of section 213(d)(6) 
shall apply with respect to any contract for 
qualified health insurance under which amounts 
are payable for coverage of an individual other 
than the taxpayer and qualifying family mem-
bers. 
‘‘(D) CONTRIBUTIONS TREATED AS ROLL-
OVERS, ETC.— 
‘‘(i) IN GENERAL.—Any amount paid 
the Secretary to a health savings account 
under this paragraph shall be treated for 
purposes of this title in the same manner 
as a rollover contribution described in sec-
tion 223(f)(5). 
‘‘(ii) COORDINATION
WITH
LIMITA-
TION
ON
ROLLOVERS.—Any amount de-
scribed in clause (i) shall not be taken into 
account in applying section 223(f)(5)(B) 
with respect to any other amount and the 
limitation of section 223(f)(5)(B) shall not 
apply with respect to the application of 
clause (i). 
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‘‘(iii) ESTABLISHMENT
OF
HSAS.— 
Nothing in any provision of law shall be 
construed— 
‘‘(I) to prevent an individual 
from establishing a health savings ac-
count (as defined in section 223(d)) 
merely because such individual is not 
an eligible individual (as defined in 
section 223(c)), or 
‘‘(II) to prevent such an account 
from being treated as a health savings 
account merely because all or a sub-
stantial portion of the contributions to 
such account are described in this 
paragraph. 
‘‘(2) COORDINATION WITH ADVANCE PAYMENTS 
OF CREDIT.—With respect to any taxable year— 
‘‘(A) the amount which would (but for this 
subsection) be allowed as a credit to the tax-
payer under subsection (a) shall be reduced 
(but not below zero) by the aggregate amount 
paid on behalf of such taxpayer under section 
7529 for months beginning in such taxable 
year, and 
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‘‘(B) the tax imposed by section 1 for such 
taxable year shall be increased by the excess (if 
any) of— 
‘‘(i) the aggregate amount paid on be-
half of such taxpayer under section 7529 
for months beginning in such taxable year, 
over 
‘‘(ii) the amount which would (but for 
this subsection) be allowed as a credit to 
the taxpayer under subsection (a). 
‘‘(3) COORDINATION
WITH
OTHER
PROVI-
SIONS.—For purposes of any deduction allowed 
under section 162(l), 213, or 224, and any credit al-
lowed under section 35, any health insurance pre-
miums which would (but for this paragraph) be 
taken into account shall be reduced (but not below 
zero) by the amount of the credit allowed under this 
section (determined without regard to paragraphs 
(1) and (2) of this subsection). 
‘‘(4) DENIAL OF CREDIT TO DEPENDENTS AND 
NONPERMANENT RESIDENT ALIEN INDIVIDUALS.— 
No credit shall be allowed under this section to any 
individual who is— 
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‘‘(A) not a citizen or lawful permanent 
resident of the United States for the calendar 
year in which the taxable year begins, or 
‘‘(B) a dependent with respect to another 
taxpayer for a taxable year beginning in the 
calendar year in which such individual’s taxable 
year begins. 
‘‘(5) REGULATIONS.—The Secretary may pre-
scribe such regulations and other guidance as may 
be necessary or appropriate to carry out this section, 
section 6050W, and section 7529.’’. 
(b) ADVANCE PAYMENT OF CREDIT.— 
(1) IN GENERAL.—Chapter 77 of the Internal 
Revenue Code of 1986 (relating to miscellaneous 
provisions) is amended by adding at the end the fol-
lowing: 
‘‘SEC. 7529. ADVANCE PAYMENT OF CREDIT FOR HEALTH 
INSURANCE COVERAGE. 
‘‘(a) GENERAL RULE.—Not later than January 1, 
2016, the Secretary shall establish a program for making 
payments to providers of qualified health insurance (as de-
fined in section 36B(e)) on behalf of taxpayers eligible for 
the credit under section 36B. 
‘‘(b) LIMITATION.—The aggregate payments made 
under this section with respect to any taxpayer, deter-
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mined as of any time during any calendar year, shall not 
exceed the monthly credit amounts determined with re-
spect to such taxpayer under section 36B for months dur-
ing such calendar year which have ended as of such time. 
‘‘(c) APPLICATION OF RULE THAT CREDITS IN EX-
CESS OF PREMIUMS ONLY PAYABLE TO A HEALTH SAV-
INGS ACCOUNT.—Under rules similar to the rules of sec-
tion 36B(g)(1), any amount otherwise payable on behalf 
of the taxpayer under subsection (a) with respect to any 
eligible coverage month which is in excess of the amount 
of premiums paid by the taxpayer for coverage of the tax-
payer and the taxpayer’s qualifying family members under 
qualified health insurance for such month shall be payable 
only to one or more health savings accounts of the tax-
payer or of any qualifying family member of the taxpayer. 
‘‘(d) CERTIFICATION PROCESS AND PROOF OF COV-
ERAGE.—The Secretary shall establish a process under 
which individuals are certified as eligible for payment 
under this section. Such process shall include an initial 
application by the taxpayer to determine eligibility and 
thereafter continued eligibility shall be determined, to the 
maximum extent feasible, by the Secretary on the basis 
of information provided under section 6050X. 
‘‘(e) DEFINITIONS.—For purposes of this section, 
terms used in this section which are also used in section 
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36B shall have the same meaning as when used in section 
36B.’’. 
(2) INFORMATION REPORTING.— 
(A) IN GENERAL.—Subpart B of part III 
of subchapter A of chapter 61 of such Code (re-
lating to information concerning transactions 
with other persons) is amended by adding at 
the end the following new section: 
‘‘SEC. 6050X. RETURNS RELATING TO CREDIT FOR HEALTH 
INSURANCE COVERAGE. 
‘‘(a) REQUIREMENT OF REPORTING.—Every person 
who provides qualified health insurance for any month of 
any calendar year with respect to any individual shall, at 
such time as the Secretary may prescribe, make the return 
described in subsection (b) with respect to each such indi-
vidual. With respect to any individual with respect to 
whom payments under section 7529 are made by the Sec-
retary, the Secretary may require that reporting under 
subsection (b) be made on a monthly basis. 
‘‘(b) FORM AND MANNER OF RETURNS.—A return 
is described in this subsection if such return— 
‘‘(1) is in such form as the Secretary may pre-
scribe, and 
‘‘(2) contains, with respect to each policy of 
qualified health insurance— 
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‘‘(A) the name, address, and TIN of each 
individual covered under such policy, 
‘‘(B) the premiums paid with respect to 
such policy, and 
‘‘(C) such other information as the Sec-
retary may prescribe. 
‘‘(c) STATEMENTS TO BE FURNISHED TO INDIVID-
UALS WITH RESPECT TO WHOM INFORMATION IS RE-
QUIRED.—Every person required to make a return under 
subsection (a) shall furnish to each individual whose name 
is required to be set forth in such return a written state-
ment showing— 
‘‘(1) the name and address of the person re-
quired to make such return and the phone number 
of the information contact for such person, and 
‘‘(2) the information required to be shown on 
the return with respect to such individual. 
The written statement required under the preceding sen-
tence shall be furnished on or before January 31 of the 
year following the calendar year to which such statement 
relates. 
‘‘(d) DEFINITIONS.—For purposes of this section, 
terms used in this section which are also used in section 
36B shall have the same meaning as when used in section 
36B.’’. 
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(B) ASSESSABLE PENALTIES.— 
(i) Subparagraph (B) of section 
6724(d)(1) of such Code, as amended by 
section 2, is amended by striking ‘‘or’’ at 
the end of clause (xxii), by striking ‘‘and’’ 
at the end of clause (xxiii) and inserting 
‘‘or’’, and by inserting after clause (xxiii) 
the following new clause: 
‘‘(xxiv) section 6050X (relating to re-
turns relating to credit for health insur-
ance coverage), and’’. 
(ii) Paragraph (2) of section 6724(d) 
of such Code, as amended by section 2, is 
amended by striking ‘‘or’’ at the end of 
subparagraph (EE), by striking the period 
at the end of subparagraph (FF) and in-
serting ‘‘, or’’, and by adding after sub-
paragraph (FF) the following new sub-
paragraph: 
‘‘(GG) section 6050X (relating to returns 
relating to credit for health insurance cov-
erage).’’. 
(3) DISCLOSURE
OF
RETURN
INFORMATION 
FOR PURPOSES OF ADVANCE PAYMENT OF CREDIT 
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AS
PREMIUMS
FOR
QUALIFIED
HEALTH
INSUR-
ANCE.— 
(A) IN GENERAL.—Subsection (l) of sec-
tion 6103 of such Code, as amended by section 
2, is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(21) DISCLOSURE OF RETURN INFORMATION 
RELATED TO PAYMENTS OF THE HEALTH INSUR-
ANCE COVERAGE CREDIT.—The Secretary may, on 
behalf of taxpayers eligible for the credit under sec-
tion 36B, disclose to a provider of qualified health 
insurance (as defined in section 36(e)) or a trustee 
of a health savings account (and persons acting on 
behalf of such provider or such trustee), return in-
formation with respect to any such taxpayer only to 
the extent necessary (as prescribed by regulations 
issued by the Secretary) to carry out sections 
36B(g)(1) (relating to credit in excess of premiums 
only payable to a health savings account) and 7529 
(relating to advance payment of credit for health in-
surance coverage).’’. 
(B) 
CONFIDENTIALITY
OF
INFORMA-
TION.—Paragraph (3) of section 6103(a) of 
such Code, as amended by section 2, is amend-
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ed by striking ‘‘or (20)’’ and inserting ‘‘(20), or 
(21)’’. 
(C) UNAUTHORIZED
DISCLOSURE.—Para-
graph (2) of section 7213(a) of such Code, as 
amended by section 2, is amended by striking 
‘‘or (20)’’ and inserting ‘‘(20), or (21)’’. 
(4) EFFECTIVE DATE.—The amendments made 
by this section shall take effect on the date of the 
enactment of this Act. 
(c) CONFORMING AMENDMENTS.— 
(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, as amended by section 2, is 
amended by inserting ‘‘36B,’’ after ‘‘36A,’’. 
(2) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986, as amended by section 2, is 
amended by inserting after the item relating to sec-
tion 36A the following new item: 
‘‘Sec. 36B. Health insurance coverage.’’. 
(3) The table of sections for subpart B of part 
III of subchapter A of chapter 61 of such Code is 
amended by adding at the end the following new 
item: 
‘‘Sec. 6050X. Returns relating to credit for health insurance coverage.’’. 
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(4) The table of sections for chapter 77 of such 
Code is amended by adding at the end the following 
new item: 
‘‘Sec. 7529. Advance payment of credit for health insurance coverage.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2015. 
SEC. 102. ELECTION OF TAX CREDIT INSTEAD OF ALTER-
NATIVE GOVERNMENT OR GROUP PLAN BEN-
EFITS. 
(a) IN GENERAL.—Notwithstanding any other provi-
sion of law, an individual who is otherwise eligible for ben-
efits under a health program (as defined in subsection (c)) 
may elect, in a form and manner specified by the Sec-
retary of Health and Human Services in consultation with 
the Secretary of the Treasury, to receive a tax credit de-
scribed in section 36B of the Internal Revenue Code of 
1986 (which may be used for the purpose of health insur-
ance coverage) in lieu of receiving any benefits under such 
program. 
(b) EFFECTIVE DATE.—An election under subsection 
(a) may first be made for calendar year 2016 and any 
such election shall be effective for such period (not less 
than one calendar year) as the Secretary of Health and 
Human Services shall specify, in consultation with the 
Secretary of the Treasury. 
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(c) HEALTH PROGRAM DEFINED.—For purposes of 
this section, the term ‘‘health program’’ means any of the 
following: 
(1) MEDICARE.—The Medicare program under 
part A of title XVIII of the Social Security Act. 
(2) MEDICAID.—The Medicaid program under 
title XIX of such Act (including such a program op-
erating under a Statewide waiver under section 1115 
of such Act). 
(3) SCHIP.—The State children’s health insur-
ance program under title XXI of such Act. 
(4) 
TRICARE.—The 
TRICARE 
program 
under chapter 55 of title 10, United States Code. 
(5) VETERANS BENEFITS.—Coverage for bene-
fits under chapter 17 of title 38, United States 
Code. 
(6) FEHBP.—Coverage under chapter 89 of 
title 5, United States Code. 
(7) SUBSIDIZED GROUP HEALTH PLANS.—Cov-
erage under a group health plan (within the meaning 
of section 5000(b)(1)) which is subsidized by the 
employer. 
(d) OTHER
SOCIAL
SECURITY
BENEFITS
NOT 
WAIVED.—An election to waive the benefits described in 
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subsection (c)(1) shall not result in the waiver of any other 
benefits under the Social Security Act. 
Subtitle B—Health Savings 
Accounts 
SEC. 111. REFUNDABLE TAX CREDIT FOR HEALTH SAVINGS 
ACCOUNT CONTRIBUTIONS. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986, as amended by the preceding provisions of this Act, 
is amended by inserting after section 36B the following 
new section: 
‘‘SEC. 36C. HEALTH SAVINGS ACCOUNT CONTRIBUTIONS. 
‘‘(a) IN GENERAL.—In the case of an individual who 
is allowed a deduction under section 223(a) for any tax-
able year, there shall be allowed as a credit against the 
tax imposed by subtitle A for such taxable year, the lesser 
of— 
‘‘(1) the amount so allowed as a deduction, or 
‘‘(2) $1,000. 
‘‘(b) LIFETIME LIMITATION.—The credit allowed 
under subsection (a) with respect to any individual shall 
not exceed the excess (if any) of $1,000 over the aggregate 
credits allowed with respect to such individual under sub-
section (a) for all prior taxable years.’’. 
(b) CONFORMING AMENDMENTS.— 
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(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, as amended by the pre-
ceding provisions of this Act, is amended by insert-
ing ‘‘36B,’’ after ‘‘36A,’’. 
(2) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986, as amended by the preceding 
provisions of this Act, is amended by inserting after 
the item relating to section 36A the following new 
item: 
‘‘Sec. 36B. Health insurance coverage.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, as amended by the pre-
ceding provisions of this Act, is amended by insert-
ing ‘‘36C,’’ after ‘‘36B,’’. 
(2) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986, as amended by the preceding 
provisions of this Act, is amended by inserting after 
the item relating to section 36B the following new 
item: 
‘‘Sec. 36C. Health savings account contributions.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
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SEC. 112. ALLOWING HSA ROLLOVER TO CHILD OR PARENT 
OF ACCOUNT HOLDER. 
(a) IN GENERAL.—Section 223(f)(8)(A) of the Inter-
nal Revenue Code of 1986 is amended— 
(1) by inserting ‘‘child, parent, or grandparent’’ 
after ‘‘surviving spouse’’, 
(2) by inserting ‘‘child, parent, or grandparent, 
as the case may be,’’ after ‘‘the spouse’’, 
(3) by inserting ‘‘, CHILD, PARENT, OR GRAND-
PARENT’’ after ‘‘SPOUSE’’ in the heading thereof, 
and 
(4) by adding at the end the following: ‘‘In the 
case of a child who acquires such beneficiary’s inter-
est and with respect to whom a deduction under sec-
tion 151 is allowable to another taxpayer for a tax-
able year beginning in the calendar year in which 
such individual’s taxable year begins, such health 
savings account shall be treated as a child health 
savings account of the child.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
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SEC. 113. MAXIMUM CONTRIBUTION LIMIT TO HSA COORDI-
NATED 
WITH 
RETIREMENT 
SAVINGS 
AC-
COUNT LIMITATION. 
(a) SELF-ONLY COVERAGE.—Section 223(b)(2)(A) 
of the Internal Revenue Code of 1986 is amended by strik-
ing ‘‘$2,250’’ and inserting ‘‘the amount in effect under 
section 219(b)(5)(A)’’. 
(b) FAMILY COVERAGE.—Section 223(b)(2)(B) of 
such Code is amended by striking ‘‘$4,500’’ and inserting 
‘‘twice the amount in effect under subparagraph (A)’’. 
(c) CONFORMING AMENDMENTS.—Section 223(g)(1) 
of such Code is amended— 
(1) in the matter preceding subparagraph (A), 
by striking ‘‘subsections (b)(2) and (c)(2)(A)’’ and 
inserting ‘‘subsection (c)(2)(A)’’, 
(2) in subparagraph (B), by striking ‘‘by sub-
stituting’’ and all that follows through the end of 
clause (ii) and inserting ‘‘by substituting ‘calendar 
year 2003’ for ‘calendar year 1992’ in subparagraph 
(B) thereof.’’, and 
(3) in the matter following subparagraph (B), 
by striking ‘‘subsections (b)(2) and (c)(2)(A)’’ and 
inserting ‘‘subsection (c)(2)(A)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
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SEC. 114. TRANSFER OF REQUIRED MINIMUM DISTRIBU-
TION FROM RETIREMENT PLAN TO HEALTH 
SAVINGS ACCOUNT. 
(a) TRANSFER FROM RETIREMENT PLAN.— 
(1) INDIVIDUAL RETIREMENT ACCOUNTS.—Sec-
tion 408(d) of the Internal Revenue Code of 1986 
is amended by adding at the end the following new 
paragraph: 
‘‘(10) 
REQUIRED
MINIMUM
DISTRIBUTION 
TRANSFERRED TO HEALTH SAVINGS ACCOUNT.— 
‘‘(A) IN GENERAL.—In the case of an indi-
vidual who has attained the age of 701⁄2 and 
who elects the application of this paragraph for 
a taxable year, gross income of the individual 
for the taxable year does not include a qualified 
HSA transfer to the extent such transfer is oth-
erwise includible in gross income. 
‘‘(B) QUALIFIED
HSA
TRANSFER.—For 
purposes of this paragraph, the term ‘qualified 
HSA transfer’ means any distribution from an 
individual retirement plan— 
‘‘(i) to a health savings account of the 
individual in a direct trustee-to-trustee 
transfer, 
‘‘(ii) to the extent such distribution 
does not exceed the required minimum dis-
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tribution 
determined 
under 
section 
401(a)(9) for the distribution calendar 
year ending during the taxable year. 
‘‘(C) APPLICATION OF SECTION 72.—Not-
withstanding section 72, in determining the ex-
tent to which an amount is treated as otherwise 
includible in gross for purposes of subparagraph 
(A), the aggregate amount distributed from an 
individual retirement plan shall be treated as 
includible in gross income to the extent that 
such amount does not exceed the aggregate 
amount which would have been so includible if 
all amounts from all individual retirement plans 
were distributed. Proper adjustments shall be 
made in applying section 72 to other distribu-
tions in such taxable year and subsequent tax-
able years. 
‘‘(D) COORDINATION.—An election may 
not be made under subparagraph (A) for a tax-
able year for which an election is in effect 
under paragraph (9).’’. 
(2) OTHER RETIREMENT PLANS.—Section 402 
of such Code is amended by adding at the end the 
following new subsection: 
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‘‘(m) REQUIRED MINIMUM DISTRIBUTION TRANS-
FERRED TO HEALTH SAVINGS ACCOUNT.— 
‘‘(1) IN GENERAL.—In the case of an individual 
who has attained the age of 701⁄2 and who elects the 
application of this subsection for a taxable year, 
gross income of the individual for the taxable year 
does not include a qualified HSA transfer to the ex-
tent such transfer is otherwise includible in gross in-
come. 
‘‘(2) QUALIFIED
HSA
TRANSFER.—For pur-
poses of this subsection, the term ‘qualified HSA 
transfer’ means any distribution from a retirement 
plan— 
‘‘(A) to a health savings account of the in-
dividual in a direct trustee-to-trustee transfer, 
‘‘(B) to the extent such distribution does 
not exceed the required minimum distribution 
determined under section 401(a)(9) for the dis-
tribution calendar year ending during the tax-
able year. 
‘‘(3) APPLICATION OF SECTION 72.—Notwith-
standing section 72, in determining the extent to 
which an amount is treated as otherwise includible 
in gross for purposes of paragraph (1), the aggre-
gate amount distributed from an individual retire-
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ment plan shall be treated as includible in gross in-
come to the extent that such amount does not exceed 
the aggregate amount which would have been so in-
cludible if all amounts from all individual retirement 
plans were distributed. Proper adjustments shall be 
made in applying section 72 to other distributions in 
such taxable year and subsequent taxable years. 
‘‘(4) ELIGIBLE RETIREMENT PLAN.—For pur-
poses of this subsection, the term ‘eligible retirement 
plan’ has the meaning given such term by subsection 
(c)(8)(B) (determined without regard to clauses (i) 
and (ii) thereof).’’. 
(b) TRANSFER TO HEALTH SAVINGS ACCOUNT.— 
(1) IN
GENERAL.—Section 223(d)(1)(A) of 
such Code is amended by striking ‘‘or’’ at the end 
of clause (i), by striking the period at the end of 
clause (ii)(II) and inserting ‘‘, or’’, and by adding at 
the end the following new clause: 
‘‘(iii) unless it is in a qualified HSA 
transfer described in section 408(d)(10) or 
402(m).’’. 
(2) EXCISE TAX INAPPLICABLE TO QUALIFIED 
HSA TRANSFER.—Section 4973(g)(1) of such Code 
is amended by inserting ‘‘or in a qualified HSA 
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transfer described in section 408(d)(10) or 402(m)’’ 
after ‘‘or 223(f)(5)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to distributions made after the 
date of the enactment of this Act. 
SEC. 115. EQUIVALENT BANKRUPTCY PROTECTIONS FOR 
HEALTH SAVINGS ACCOUNTS AS RETIRE-
MENT FUNDS. 
(a) IN GENERAL.—Section 522 of title 11, United 
States Code, is amended by adding at the end the fol-
lowing new subsection: 
‘‘(r) 
TREATMENT
OF
HEALTH
SAVINGS
AC-
COUNTS.—For purposes of this section, any health savings 
account (as described in section 223 of the Internal Rev-
enue Code of 1986) shall be treated in the same manner 
as an individual retirement account described in section 
408 of such Code.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to cases commencing under title 
11, United States Code, after the date of the enactment 
of this Act. 
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SEC. 116. ALLOW BOTH SPOUSES TO MAKE CATCH-UP CON-
TRIBUTIONS TO THE SAME HSA ACCOUNT. 
(a) IN GENERAL.—Section 223(b)(3) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(C) 
SPECIAL
RULE
WHERE
BOTH 
SPOUSES ARE ELIGIBLE INDIVIDUALS WITH 1 
ACCOUNT.—If— 
‘‘(i) an individual and the individual’s 
spouse have both attained age 55 before 
the close of the taxable year, and 
‘‘(ii) the spouse is not an account ben-
eficiary of a health savings account as of 
the close of such year, 
the additional contribution amount shall be 
twice the amount otherwise determined under 
subparagraph (B).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 117. PROVISIONS RELATING TO MEDICARE. 
(a) INDIVIDUALS OVER AGE 65 ONLY ENROLLED IN 
MEDICARE PART A.—Section 223(b)(7) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following: ‘‘This paragraph shall not apply to any indi-
vidual during any period for which the individual’s only 
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entitlement to such benefits is an entitlement to hospital 
insurance benefits under part A of title XVIII of such Act 
pursuant to an enrollment for such hospital insurance ben-
efits under section 226(a)(1) of such Act.’’. 
(b) MEDICARE BENEFICIARIES PARTICIPATING
IN 
MEDICARE ADVANTAGE MSA MAY CONTRIBUTE THEIR 
OWN MONEY TO THEIR MSA.— 
(1) IN GENERAL.—Section 138(b) of such Code 
is amended by striking paragraph (2) and by redes-
ignating paragraphs (3) and (4) as paragraphs (2) 
and (3), respectively. 
(2) 
CONFORMING
AMENDMENT.—Section 
138(c)(4) of such Code is amended by striking ‘‘and 
paragraph (2)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 118. INDIVIDUALS ELIGIBLE FOR VETERANS BENE-
FITS 
FOR 
A 
SERVICE-CONNECTED 
DIS-
ABILITY. 
(a) IN GENERAL.—Section 223(c)(1) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(C) SPECIAL RULE FOR INDIVIDUALS ELI-
GIBLE
FOR
CERTAIN
VETERANS
BENEFITS.— 
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