To amend the Internal Revenue Code of 1986 to allow deductions for amounts contributed to a health savings account by individuals enrolled in qualified health plans.

This bill amends the Internal Revenue Code to modify the type of health insurance that is required for an individual to be eligible for a health savings account (HSA). The bill changes the required insurance from a high deductible health plan to a qualified health plan offered through an exchange established under the Patient Protection and Affordable Care Act.