; table of contents. Sec. 2. Health savings accounts for children. Sec. 3. Allowing HSA rollover to child or parent of account holder. Sec. 4. Maximum contribution limit to HSA increased to amount of deductible and out-of-pocket limitation. Sec. 5. Equivalent bankruptcy protections for health savings accounts as retirement funds. Sec. 6. Allowance of silver and bronze plans in connection with health savings accounts. Sec. 7. Identification of HSA compatible plans. 2. Health savings accounts for children (a) In general Section 223 of the Internal Revenue Code of 1986 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: (h) Child health savings accounts (1) In general In the case of an individual, in addition to any deduction allowed under subsection (a) for any taxable year, there shall be allowed as a deduction under this section an amount equal to the aggregate amount paid in cash by the taxpayer during the taxable year to a child health savings account of a child or grandchild of the taxpayer. (2) Limitations (A) Deduction limitation The amount taken into account under paragraph (1) with respect to each child or grandchild of the taxpayer, as the case may be, for the taxable year shall not exceed the sum of the monthly limitations with respect to such child for months during the taxable year that the child is an eligible individual. (B) Limit on accounts with respect to individual The aggregate amount of contributions which may be made for any taxable year to all child health savings accounts established and maintained on behalf of a child shall not exceed the sum of the monthly limitations for months during the taxable year that the child is an eligible individual. (C) Monthly limitation The monthly limitation for any month with respect to a child is 1/12 of the amount in effect for the taxable year under subsection (c)(2)(A)(ii)(I). (3) Treatment of account while a dependent For purposes of this section, except as otherwise provided