Health Savings Accounts Improvements Act of 2012

[AI summary unavailable — showing source text] Amends the Internal Revenue Code, with respect to the tax treatment of health savings accounts (HSAs), to: (1) expand the tax credit for retirement savings contributions to include contributions to an HSA, (2) provide a special rule to allow a tax deduction for medical expenses incurred before the establishment of an HSA, (3) allow a husband and wife to make catch-up contributions to the same HSA, (4) allow veterans who receive medical benefits for a service-connected disability to participate in an HSA, and (5) allow HSA participants enrolled in a group health plan who have attained age 55 to pay expenses for coverage under such plan from an HSA.…