II 115th CONGRESS 1st Session S. 28 IN THE SENATE OF THE UNITED STATES January 4, 2017 Mr. Flake (for himself and Mr. Johnson ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to expand the permissible use of health savings accounts to include health insurance payments and to increase the dollar limitation for contributions to health savings accounts, and for other purposes.