This legislative proposal seeks to modify the Internal Revenue Code of 1986 to expand eligibility for Health Savings Account (HSA) contributions. Currently, individuals enrolled in Medicare are generally prohibited from contributing to HSAs. The bill introduces an exception, allowing individuals whose only Medicare entitlement is Part A hospital insurance to make these contributions. This change aims to enable seniors who may still be working and have high-deductible health plans to save for healthcare expenses through an HSA, despite their limited Medicare enrollment. The provisions of this bill are slated to take effect for taxable years beginning after December 31, 2024.