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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (3)

Short Titles

Short Titles - House of Representatives

Short Titles as Reported to House

Health Opportunity Patient Empowerment Act of 2006

Short Titles as Introduced

Health Opportunity Patient Empowerment Act of 2006

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To amend the Internal Revenue Code of 1986 to expand health coverage through the use of high deductible health plans and to encourage the use of health savings accounts.


Actions Overview (2)

Date Actions Overview
09/29/2006Reported (Amended) by the Committee on Ways and Means. H. Rept. 109-704.
09/21/2006Introduced in House

All Actions (4)

Date All Actions
09/29/2006Placed on the Union Calendar, Calendar No. 423.
Action By: House of Representatives
09/29/2006Reported (Amended) by the Committee on Ways and Means. H. Rept. 109-704.
09/21/2006Referred to the House Committee on Ways and Means.
Action By: House of Representatives
09/21/2006Introduced in House
Action By: House of Representatives

Cosponsors (2)

* = Original cosponsor
CosponsorDate Cosponsored
Rep. Ryan, Paul [R-WI-1]* 09/21/2006
Rep. Paul, Ron [R-TX-14] 09/29/2006

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Related Documents
House Ways and Means09/21/2006 Referred to
09/29/2006 Reported by H. Rept. 109-704

No related bill information was received for H.R.6134.


Latest Summary (2)

There are 2 summaries for H.R.6134. View summaries

Shown Here:
Reported to House with amendment(s) (09/29/2006)

Health Opportunity Patient Empowerment Act of 2006 - Amends Internal Revenue Code provisions relating to high deductible health plans and health savings accounts (HSAs).

(Sec. 2) Allows a one-time distribution of amounts in a health flexible spending arrangement or a health reimbursement arrangement to an HSA if such distribution takes place before January 1, 2012. Requires distribution amounts to be included in the gross income of any individual (except a deceased or disabled individual) who fails to maintain coverage in a high deductible health plan and imposes an additional 10% penalty tax on such amounts.

Allows certain coverage under a flexible spending arrangement for taxable years after December 31, 2006, to be disregarded for purposes of determining eligibility for high deductible health plan coverage.

(Sec. 3) Repeals the deductible limitations on tax deductions for contributions to HSAs.

(Sec. 4) Requires inflation adjustments to HSA contribution and deductible amounts to be determined at the end of the 12-month period ending on March 31 (currently, August 31). Requires the Secretary of the Treasury to publish inflation adjustments for HSA contribution and deductible amounts by June 1 of each year.

(Sec. 5) Allows individuals who establish an HSA after the beginning of a taxable year to make contributions up to the full annual limit.

(Sec. 6) Permits employers to make higher contributions to the HSAs of employees who are not highly compensated.

(Sec. 7) Allows a one-time tax-free distribution of individual retirement account (IRA) funds to an HSA. Requires distribution amounts to be included in the gross income of any individual (except a deceased or disabled individual) who fails to maintain coverage in a high deductible health plan and imposes an additional 10% penalty tax on such amounts.