Congress authorized the establishment of “health savings accounts” (HSAs) in the Medicare Prescription Drug Improvement and Modernization Act, to help individuals save for qualified medical and retiree health expenses on a tax-free basis under the federal (but not state) tax laws. (26 U.S.C.§223.) According to a census survey performed by America’s Health Insurance Plans (AHIP), as of January 2016, there were nearly 20.2 million people covered by health savings account/high deductible health plans (HSA/HDHPs), up from 19.7 in 2015 (and 11.4 million in January 2011). See https://www.ahip.org/wp-content/uploads/2017/02/2016_HSASurvey_Draft_2.14.17.pdf. AHIP has conducted an annual census of the number of people covered by HSA/HDHPs. Of those plans participating in both the 2015 and 2016 surveys, total enrollment grew by 3.4 percent. California had 709,106 enrollees (down from 719,457 in 2015). (Id.)