When "Obama Care" kicks in a couple years people can forget about that type of savings account, the IRS is already making plans on how they will be enforcing that law and taking that money.
The IRS is going to need an additional ~$825,000,000/yr just to pay the salaries of the 16,500 new troops...errr agents. So, they will get there money one way or another, and borrow the difference in the meantime.