Allows an individual who is eligible to participate in the TRICARE program (a Department of Defense [DOD] managed health care program) to: (1) elect to be ineligible to enroll in such program, (2) make tax deductible contributions to a health savings account during the period such individual elects to be ineligible for TRICARE coverage, and (3) enroll in the TRICARE program at a later date during a special enrollment period.

Requires DOD to: (1) submit to the Internal Revenue Service information on each TRICARE-eligible individual who makes such election for purposes of determining such individual's eligibility for a health savings account; and (2) report to Congress, annually, on elections by TRICARE-eligible individuals under this Act.