1. Short title This Act may be cited as the Health Freedom and Flexibility Act . 2. Repeal of requirement to be enrolled in health plan (a) In general Subsection (a) of section 223 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 the 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) Effective date The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act. 3. Repeal of limitations; retention of denial of deduction to dependents (a) In general Subsection (b) of section 223 of the Internal Revenue Code of 1986 is amended to read as follows: (b) Denial of deduction to dependents No deduction shall be allowed under this section to any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins. . (b) Conforming amendment Subsection (f) of section 223 of such Code is amended by striking paragraph (3) and by redesignating paragraphs (4) through (8) as paragraphs (3) through (7), respectively. (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act. 4. Repeal of rules relating to eligible individual