[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2419 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 2419
To amend the Internal Revenue Code of 1986 to allow all individuals to
contribute to health savings accounts, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 27, 2025
Mr. Davidson introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on Energy
and Commerce, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to allow all individuals to
contribute to health savings 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 ``Patient Fairness Act of 2025''.
SEC. 2. MODIFICATIONS TO HEALTH SAVINGS ACCOUNTS.
(a) All Individuals Allowed Deductions for Contributions.--Section
223(a) of the Internal Revenue Code of 1986 is amended by striking
``who is an eligible individual for any month during the taxable
year''.
(b) No Limitation on Purchasing Health Coverage.--Section 223(d)(2)
of the Internal Revenue Code of 1986 is amended by striking
subparagraphs (B) and (C) and the last sentence of subparagraph (A).
(c) Increase in Contribution Limits.--
(1) In general.--Section 223(b)(1) of such Code is amended
by striking ``the sum of the monthly'' and all that follows
through the period at the end and inserting ``the sum of $8,000
(twice such amount in the case of a joint return), plus $3,000
(twice such amount in the case of a joint return) for each
dependent (within the meaning of subsection (d)(2)) of the
taxpayer.''.
(2) Additional contributions for individuals 55 or older.--
Section 223(b)(3) of such Code is amended to read as follows:
``(3) Additional contributions for individuals 55 or
older.--In the case of an individual who has attained age 55
before the close of the taxable year, the applicable limitation
under paragraph (1) shall be increased by $3,000 ($6,000 in the
case of a joint return by two individuals, both of whom have so
attained such age).''.
(d) Treatment of Amounts Transferred to Relatives After Death of
Account Beneficiary.--Section 223(f)(8) of the Internal Revenue Code of
1986 is amended by adding the following new subparagraph:
``(C) Exception for relatives.--If the person
receiving the interest described in subparagraph (B)(i)
is a relative of the deceased, subparagraph (B) shall
not apply to the extent that the amount received is
paid into a health savings account of such relative not
later than the 60th day after the date of such
receipt.''.
(e) Conforming Amendments.--
(1) Section 223(b) of such Code is amended by striking
paragraphs (2), (5), (7), and (8) and the last sentence of
paragraph (4).
(2) Section 223 of such Code is amended by striking
subsection (c).
(3) Section 223(d)(1)(A)(ii) of such Code is amended by
striking ``exceeds the sum of'' and all that follows through
the period at the end and inserting ``exceeds the limitation
with respect to such beneficiary under paragraphs (1) and (2)
of subsection (b).''.
(4) Section 223(g)(1) of such Code is amended--
(A) by striking ``Each dollar amount in subsections
(b)(2) and (c)(2)(A)'' and inserting ``In the case of a
taxable year beginning after 2021, each dollar amount
in paragraphs (1) and (2) of subsection (b)'';
(B) by amending subparagraph (B) to read as
follows:
``(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
such taxable year begins determined by substituting
`calendar year 2020' for `calendar year 2016' in
subparagraph (A)(ii).'', and
(C) by striking ``under subsections (b)(2) and
(c)(2)(A)'' and inserting ``under paragraphs (1) and
(2) of subsection (b)''.
(f) Effective Date.--The amendments made by this section shall
apply with respect to months in taxable years beginning after December
31, 2025.
SEC. 3. HOSPITAL PRICE TRANSPARENCY.
The provisions of part 180 of subchapter E of subtitle A of title
45 of the Code of Federal Regulations (as added at 84 Fed. Reg. 65524
et seq.) are codified and shall have the force and effect of law.
<all>