Tax-Free Healthcare Savings, Access, and Portability Act

Tax-Free Healthcare Savings, Access, and Portability Act - Amends the Internal Revenue Code to: (1) allow premiums for high deductible health insurance coverage to be paid from health savings accounts; (2) increase the contribution limits for such accounts; (3) permit rollovers to health savings accounts from health reimbursement arrangements; (4) exempt employers from health savings account contribution requirements in the case of certain acutely or chronically ill employees; (5) allow a new tax deduction for premiums paid for high deductible health insurance coverage; (6) allow a tax credit for employment taxes paid with respect to premiums for high deductible health plans and contributions to health savings accounts; and (7) provide tax incentives for health saving account insurance portability.