if a deduction or credit is allowed for such amount under this chapter or to any other taxpayer. . (b) Deduction allowed whether or not individual itemizes other deductions Subsection (a) of section 62 of such Code is amended by inserting before the last sentence at the end the following new paragraph: (22) Deduction for premiums for health insurance The deduction allowed by section 224. . (c) Clerical amendment The table of sections for part VII of subchapter B of chapter 1 of such Code is amended by striking the item relating to section 224 and adding at the end the following new items: Sec. 224. Deduction for premiums for health insurance. Sec. 225. Cross reference. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. X American Future Healthcare 1001. Short title This title may be cited as the American Future Healthcare Act of 2020 . 1002. Reform of Health Savings Accounts (a) Repeal of high deductible health plan requirement Section 223(a) of the Internal Revenue Code of 1986 is amended to read as follows: (a) Deduction allowed In the case of an individual, there shall be allowed as a deduction for a taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a health savings account of such individual. . (b) Increase in deductible HSA contribution limitations Section 223(b)(1) of such Code is amended by striking the sum of the monthly and all that follows through eligible individual and inserting $10,000 ($20,000 in the case of a joint return) . (c) Medicare eligible individuals eligible To contribute to HSA Section 223(b) of such Code is amended by striking paragraph (7). (d) Purchase of health insurance Section 223(d)(2) of such Code is amended— (1) by striking subparagraphs (B) and (C), and (2) by striking Qualified medical expenses .— and all that follows through The term and inserting Qualified medical expenses .—The term . (e) Cost-of-Living adjustment for catchup