1. Short title This Act may be cited as the Affordable Care and Comprehensive Economic Support through Savings Act or the ACCESS Act . 2. Health savings account contributions in lieu of reduced cost-sharing (a) In general Section 223 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (i) Health savings account contributions in lieu of reduced cost-Sharing for Exchange-Provided plans (1) In general In the case of any eligible insured who is enrolled in an Exchange-provided high deductible health plan for any month and who elects (at such time and in such manner as the Secretary may provide) the application of this subsection— (A) section 1402 of the Patient Protection and Affordable Care Act shall not apply to such individual for such month, (B) the health insurance issuer offering such plan shall make a payment to a health savings account of such individual for such month in an amount equal to 1/12 of the annual reduced cost-sharing actuarial equivalent amount, and (C) the Secretary shall make payments to such health insurance issuer in amounts which are equal to the payments made by such issuer under subparagraph (B). (2) Annual reduced cost-sharing actuarial equivalent amount For purposes of this section, the term annual reduced cost-sharing actuarial equivalent amount means, with respect to any Exchange-provided high deductible health plan enrolled in by an eligible insured, an amount that would produce an actuarial value equal to the actuarial value of the reduction in cost-sharing (as determined under section 1402 of the Patient Protection and Affordable Care Act and without regard to any election under this subsection) for the plan year determined by taking into account the household income of the eligible insured. (3) Restriction on distributions (A) In general Any trust which receives a payment described in paragraph (1)(B) shall not be treated as a health savings account for purposes of this section unless the terms of such trust require that, during any