To amend the Internal Revenue Code of 1986 to improve access to health care through expanded health savings accounts, and for other purposes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill requires allow both spouses to make catch-up contributions to the same HSA account Paragraph (5) of section 223(b) is amended to read as follows: (5)Special rule for married individuals with family coverage(A), requires provisions relating to Medicare Paragraph (7) of section 223(b) is amended by adding at the end the following: This paragraph shall not apply to any individual during any period for which the individual's only, and requires individuals eligible for Indian Health Service assistance Paragraph (1) of section 223(c) is amended by adding at the end the following new subparagraph: (E)Special rule for individuals eligible for assistance. It relies on compliance mandates, tax rate changes, definition changes, and exemptions. The main policy areas are Healthcare Consumers, Healthcare, Finance, and Civil Rights.
Who Benefits and How
Public beneficiaries or protected communities affected by the clause could face reduced risk, Patients and health care consumers affected by the bill could face lower compliance burdens, and Tribal governments and members affected by the bill could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Patients and health care consumers affected by the bill would take on compliance duties, and Public beneficiaries or protected communities affected by the clause could face increased risk.
Key Provisions
- Requires allow both spouses to make catch-up contributions to the same HSA account Paragraph (5) of section 223(b) is amended to read as follows: (5)Special rule for married individuals with family coverage(A)...
- Requires provisions relating to Medicare Paragraph (7) of section 223(b) is amended by adding at the end the following: This paragraph shall not apply to any individual during any period for which the individual's only...
- Requires individuals eligible for Indian Health Service assistance Paragraph (1) of section 223(c) is amended by adding at the end the following new subparagraph: (E)Special rule for individuals eligible for assistance...
- Requires members of health care sharing ministries eligible to establish health savings accounts Section 223 is amended by adding at the end the following new subsection: (i)Application to health care sharing...
- Requires treatment of direct primary care service arrangements Section 223(c) is amended by adding at the end the following new paragraph: (6)Treatment of direct primary care service arrangementsAn arrangement under...
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 allow both spouses to make catch-up contributions to the same HSA account Paragraph (5) of section 223(b) is amended to read as follows: (5)Special rule for married individuals with family coverage(A), requires provisions relating to Medicare Paragraph (7) of section 223(b) is amended by adding at the end the following: This paragraph shall not apply to any individual during any period for which the individual's only, and requires individuals eligible for Indian Health Service assistance Paragraph (1) of section 223(c) is amended by adding at the end the following new subparagraph: (E)Special rule for individuals eligible for assistance.
Key Policy Areas
Healthcare Consumers, Healthcare, Finance, Civil Rights
Primary Purpose
The bill requires allow both spouses to make catch-up contributions to the same HSA account Paragraph (5) of section 223(b) is amended to read as follows: (5)Special rule for married individuals with family coverage(A), requires provisions relating to Medicare Paragraph (7) of section 223(b) is amended by adding at the end the following: This paragraph shall not apply to any individual during any period for which the individual's only, and requires individuals eligible for Indian Health Service assistance Paragraph (1) of section 223(c) is amended by adding at the end the following new subparagraph: (E)Special rule for individuals eligible for assistance.
Policy Domains
Whole bill
Identified Gains
- Public beneficiaries or protected communities affected by the clause
- Patients and health care consumers affected by the bill
- Tribal governments and members affected by the bill
- Lobbyists, political organizations, and disclosure users affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Patients and health care consumers affected by the bill
- Public beneficiaries or protected communities affected by the clause
- Tribal governments and members affected by the bill
- Homeowners, tenants, or housing market participants affected by the bill
Sponsors
Legislative Progress
IntroducedMr. LaTurner 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
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