OPTION Act of 2013

[AI summary unavailable — showing source text] Offering Patients True Individualized Options Now Act of 2013 or OPTION Act of 2013 - Repeals Title I of the Patient Protection and Affordable Care Act (relating to health insurance and health coverage expansion) and any amendments to it made by the Health Care and Education Reconciliation Act of 2010. Restores provisions of law amended or repealed by such provisions. Amends the Internal Revenue Code with respect to health savings accounts (HSAs) to: (1) eliminate the high deductible health plan coverage requirement for HSA participants, (2) increase to $10,000 the maximum dollar amount of the tax deduction for payments to an HSA, and (3) permit Medicare (title XVIII of the Social Security Act) eligible individuals to contribute to an HSA. Allows an HSA rollover to a Medicare Advantage Medical Savings Account (MSA). Repeals the additional tax on HSA distributions not used for qualified medical expenses. Eliminates the 10% floor and the 2% miscellaneous itemized deduction floor on itemized medical expense deductions, and the prescribed drug limitation on certain tax benefits for medical expenses. Allows physicians a tax credit for providing charity care and anyone a tax credit for c…