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CBO Cost Estimate H.R. 5445, Health Care Security Act of 2016
Congressional Budget Office [CBO] 
June 20, 2016
"H.R. 5445 would amend the Internal Revenue code to modify the rules regarding contributions to and treatment of distributions from Health Savings Accounts (HSAs) ... The staff of the Joint Committee on Taxation (JCT) estimates that enacting H.R. 5445 would reduce revenues by about $20.5 billion over the 2017-2026 period. Of that reduction, about $4.8 billion would result from changes in off-budget revenues (from Social Security payroll taxes)."
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