To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes.
Summary
What This Bill Does
The bill requires distributions from health savings accounts during periods of qualified caregiving Paragraphs (1) and (2) of section 223(f) of the Internal Revenue Code of 1986 are amended to read as follows: (1)Exclusion and requires no high deductible health plan required for health savings accounts 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. It relies on definition changes, tax rate changes, and compliance mandates. The main policy areas are Healthcare Consumers and Healthcare.
Who Benefits and How
Public beneficiaries or protected communities affected by the clause could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Patients and health care consumers affected by the bill would take on compliance duties.
Key Provisions
- Requires distributions from health savings accounts during periods of qualified caregiving Paragraphs (1) and (2) of section 223(f) of the Internal Revenue Code of 1986 are amended to read as follows: (1)Exclusion...
- Requires no high deductible health plan required for health savings accounts 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.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill requires distributions from health savings accounts during periods of qualified caregiving Paragraphs (1) and (2) of section 223(f) of the Internal Revenue Code of 1986 are amended to read as follows: (1)Exclusion and requires no high deductible health plan required for health savings accounts 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.
Key Policy Areas
Healthcare Consumers, Healthcare
Primary Purpose
The bill requires distributions from health savings accounts during periods of qualified caregiving Paragraphs (1) and (2) of section 223(f) of the Internal Revenue Code of 1986 are amended to read as follows: (1)Exclusion and requires no high deductible health plan required for health savings accounts 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.
Policy Domains
Whole bill
Identified Gains
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Patients and health care consumers affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Biggs introduced the following bill; which was referred to …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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