To allow individuals to choose to opt out of the Medicare part A benefit and to allow individuals opting out of such benefit to be eligible for health savings accounts.

Allows any individual who is otherwise entitled to benefits under part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act (SSA) to elect to opt out of such entitlement.

Allows an individual who has opted out of Medicare to opt back in without penalty.

Prohibits any requirement to opt out of SSA title II (Old Age, Survivors, and Disability Insurance) (OASDI) as a condition for opting out of Medicare.

Amends the Internal Revenue Code to make individuals who opt out of Medicare part A eligible for health savings accounts.