[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6474 Introduced in House (IH)]
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117th CONGRESS
2d Session
H. R. 6474
To amend the Internal Revenue Code of 1986 to raise the limit on
contributions to health savings accounts, to remove the requirement to
maintain high deductible coverage with respect to such accounts, to
include drugs and medicine as qualified medical expenses for the
purposes of such accounts, and for other purposes.
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IN THE HOUSE OF REPRESENTATIVES
January 21, 2022
Ms. Van Duyne introduced the following bill; which was referred to the
Committee on Ways and Means
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A BILL
To amend the Internal Revenue Code of 1986 to raise the limit on
contributions to health savings accounts, to remove the requirement to
maintain high deductible coverage with respect to such accounts, to
include drugs and medicine as qualified medical expenses for the
purposes of such accounts, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Health Savings Freedom Act of
2022''.
SEC. 2. HEALTH SAVINGS ACCOUNTS.
(a) Contribution Limit Increase.--
(1) Individual coverage.--Section 223(b)(2)(A) of the
Internal Revenue Code of 1986 is amended by striking ``$2,250''
and inserting ``$6,000''.
(2) Family coverage.--Section 223(b)(2)(B) of such Code is
amended by striking ``$4,500'' and inserting ``$16,000''.
(b) Requirement To Maintain Coverage Under a High Deductible Plan
Removed.--
(1) Section 223(c)(1) of the Internal Revenue Code of 1986
is amended to read as follows:
``(1) Eligible individual.--
``(A) In general.--The term `eligible individual'
means, with respect to any month, any individual if
such individual is covered under any health plan as of
the 1st day of such month.
``(B) Special rule for individuals eligible for
certain veterans benefits.--An individual shall not
fail to be treated as an eligible individual for any
period merely because the individual receives hospital
care or medical services under any law administered by
the Secretary of Veterans Affairs for a service-
connected disability (within the meaning of section
101(16) of title 38, United States Code).
``(C) Special rule for individuals receiving
benefits subject to surprise billing statutes.--An
individual shall not fail to be treated as an eligible
individual for any period merely because the individual
receives benefits for medical care subject to and in
accordance with section 9816 or 9817, section 2799A-1
or 2799A-2 of the Public Health Service Act, or section
716 or 717 of the Employee Retirement Income Security
Act of 1974, or any State law providing similar
protections to such individual.''.
(2) Conforming amendments.--
(A) Section 223 of such Code is amended--
(i) in subsection (c), by striking
paragraph (2),
(ii) by striking ``high deductible'' each
place such term appears, and
(iii) in subsection (b)(8)(B), in the
heading by striking ``high deductible''.
(B) Section 106(e) of such Code is amended--
(i) in paragraph (3), in the heading by
striking ``high deductible'', and
(ii) in paragraph (5)(B)(ii), by striking
``high deductible''.
(C) Section 408(d)(9) of such Code is amended--
(i) by striking ``high deductible'' each
place such term appears, and
(ii) in subparagraph (D), in the heading by
striking ``high deductible''.
(D) Sections 1396e-1(b)(2)(B) and
1397ee(c)(10)(B)(ii)(II) are amended by striking
``section 223(c)(2)'' and inserting ``section
220(c)(2)''.
(c) Including Medicine and Drugs as Qualified Medical Expenses.--
(1) Section 223(d)(2) of such Code is amended to read as
follows:
``(2) Qualified medical expenses.--The term `qualified
medical expenses' means the following:
``(A) With respect to an account beneficiary,
amounts paid by such beneficiary for any of the
following for such individual, the spouse of such
individual, any dependent (as defined in section 152,
determined without regard to subsections (b)(1),
(b)(2), and (d)(1)(B) thereof), or of such individual,
but only to the extent such amounts are not compensated
for by insurance or otherwise:
``(i) Medical care (as defined in section
213(d)).
``(ii) Medicine and drugs.
``(iii) A tampon, pad, liner, cup, sponge,
or similar product used by individuals with
respect to menstruation or other genital-tract
secretions.
``(B) With respect to an account beneficiary,
amounts paid by such beneficiary for long-term care
expenses for a parent of such individual, but only to
the extent such amounts are not compensated for by
insurance or otherwise.''.
(2) Conforming amendment.--Section 223(c) of such Code is
amended by striking paragraph (3).
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
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