The American Health Care Reform Act of 2013 (H.R. 3121) is a bill introduced to the 113th United States Congress. Background All Republicans in the United States House of Representatives opposed the passage of the Affordable Care Act (ACA) championed by President Barack Obama. After gaining control of the House following the 2010 elections, they moved to "repeal and replace" the ACA. Opponents offered alternatives including the Patient's Choice Act of 2009, Empowering Patients First Act of 2009 and 2013. Rep. Steve Scalise chaired the 175-member Republican Study Committee which produced the draft of the American Health Care Reform Act. Rep. Scalise told reporters, "I think we’ve done a very effective job of pointing out all the things that are bad about the president’s health-care law, but people want to know what we stand for as well." Provisions of the bill American Health Care Reform Act of 2013 - Repeals the Patient Protection and Affordable Care Act and the health care provisions of the Health Care and Education and Reconciliation Act of 2010, effective as of their enactment. Restores or revives provisions amended or repealed by such Act or such health care provisions. Amends the Internal Revenue Code (IRC) to allow an income tax standard deduction for a specified percentage of an individual's health insurance costs, regardless of whether or not the taxpayer itemizes other deductions. Excludes the amount of such a deduction from employment taxes. Allows a taxpayer, for earned income credit purposes, to exclude from earned income any employer contributions to a qualified accident or health plan. Allows double additional contributions to a health savings account (HSA) if both spouses are age 55 or older and one spouse is not an account beneficiary. Prescribes special rules for HSA coverage eligibility for certain individuals: (1) participating in a Medicare Advantage Medical Savings Account (MSA), (2) receiving periodic hospital care or medical services for a service-connected disability, (3) eligible for Indian Health Service assistance, or (4) eligible for TRICARE coverage. Prescribes requirements for interaction of health flexible spending arrangements (FSAs) and health reimbursement arrangements with HSAs. Prohibits the payment of health insurance premiums from HSAs, with certain exceptions. Prescribes circumstances in which certain medical expenses incurred before establishment of an HSA may still be qualified expenses. Prescribes requirements for protection of any HSA in a bankruptcy proceeding. Amends title XIX (Medicaid) of the Social Security Act (SSA) to authorize additional