; and (B) to make it easy for consumers to compare the prices for similar items and services furnished by different providers. (c) Effective date The amendments made by this section shall apply to charges imposed for items and services furnished on or after January 1, 2018. II Reform of Tax Provisions Relating to Health Care A Health Savings Accounts 201. Transition to non-deductible HSAs (a) Non-Deductible HSAs Subchapter F of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: IX Health savings accounts Sec. 530A. Roth HSAs. 530A. Roth HSAs (a) In general With the exception of the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable organizations), a Roth HSA shall be exempt from taxation under this subtitle. No deduction shall be allowed for any contribution to a Roth HSA. (b) Dollar limitation (1) In general The aggregate amount of contributions for any taxable year to all Roth HSAs maintained for the benefit of an individual shall not exceed the sum of the monthly limitations for any month during such taxable year that the individual is an eligible individual. (2) Monthly limitation The monthly limitation for any month is 1/12 of— (A) in the case of an eligible individual who has self-only creditable coverage as of the first day of such month, $5,000, and (B) in the case of an eligible individual who has family creditable coverage as of the first day of such month, the amount in effect under subparagraph (A) for the taxable year multiplied by the number of individuals (including the eligible individual) covered under such family creditable coverage as of such day. (3) Additional contributions for individuals 55 or older In the case of an individual who has attained age 55 before the close of the taxable year, the applicable limitation under subparagraphs (A) and (B) of paragraph (2) shall be increased by $1,000. (4) Coordination with other contributions The limitation which would (but for this paragraph)