; table of contents. Sec. 2. Carryforward of health flexible spending arrangement account balances. Sec. 3. Individuals entitled to part A of Medicare by reason of age allowed to contribute to health savings accounts. Sec. 4. Maximum contribution limit to health savings account increased to amount of deductible and out-of-pocket limitation. Sec. 5. Allow both spouses to make catch-up contributions to the same health savings account. Sec. 6. Special rule for certain medical expenses incurred before establishment of health savings account. Sec. 7. Allowance of bronze and catastrophic plans in connection with health savings accounts. Sec. 8. Allowing all individuals purchasing health insurance in the individual market the option to purchase a lower premium copper plan. Sec. 9. Delay of reimposition of annual fee on health insurance providers. 2. Carryforward of health flexible spending arrangement account balances (a) In general Section 106 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (h) Carryforward of health flexible spending arrangement account balances A plan shall not fail to be treated as a health flexible spending arrangement under this section or section 105 merely because the lesser of— (1) such arrangement’s account balance (or any portion thereof) determined as of the end of any plan year, or (2) the product of the dollar limitation in effect under section 125(i) for such plan year (determined without regard to paragraph (2) thereof) multiplied by 3, may be carried forward to the succeeding plan year. . (b) Coordination with limitation on salary reduction contributions (1) In general Section 125(i) of such Code is amended by redesignating paragraph (2) as paragraph (3) and by inserting after paragraph (1) the following new paragraph: (2) Coordination with carryforward of account balances The dollar amount otherwise in effect under paragraph (1) for any plan year shall be reduced (but not below zero) by the excess (if any) of— (A) the amount of any