To direct the Secretary of Transportation to carry out a grant program to improve highway safety.
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 exempts extends HSA contribution eligibility to all honorably discharged veterans by amending IRC 223(c)(1)(C) to remove the service-connected disability requirement, amends IRC 223(f) to allow tax-free HSA distributions during periods of qualified caregiving as defined by FMLA section 102(a)(1) subparagraphs A-E (birth/adoption, serious family health condition, own serious health, and exempts eliminates the high-deductible health plan (HDHP) requirement for HSA eligibility by striking the eligible individual definition tied to HDHP enrollment. It relies on exemptions, definition changes, tax deductions, and reporting requirements. The main policy areas are Health Care, Finance, and Veterans Affairs.
Who Benefits and How
HSA custodian banks and financial institutions could gain revenue opportunities, Workers taking FMLA leave could see lower costs, and Veterans (honorably discharged) would be affected.
Who Bears the Burden and How
Federal tax revenue would be affected, Department of the Treasury / IRS would be affected, and Department of the Treasury would be affected.
Key Provisions
- Exempts extends HSA contribution eligibility to all honorably discharged veterans by amending IRC 223(c)(1)(C) to remove the service-connected disability requirement.
- Amends IRC 223(f) to allow tax-free HSA distributions during periods of qualified caregiving as defined by FMLA section 102(a)(1) subparagraphs A-E (birth/adoption, serious family health condition, own serious health...
- Exempts eliminates the high-deductible health plan (HDHP) requirement for HSA eligibility by striking the eligible individual definition tied to HDHP enrollment.
- Directs Secretary of the Treasury (in consultation with Secretary of VA) to issue regulations and guidance for implementation, including anti-abuse rules, duplication-of-benefits prevention, documentation requirements...
- Requires Treasury to estimate revenue effects of the amendments and provide estimates to CBO within six months of enactment for budgetary scoring purposes.
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 exempts extends HSA contribution eligibility to all honorably discharged veterans by amending IRC 223(c)(1)(C) to remove the service-connected disability requirement, amends IRC 223(f) to allow tax-free HSA distributions during periods of qualified caregiving as defined by FMLA section 102(a)(1) subparagraphs A-E (birth/adoption, serious family health condition, own serious health, and exempts eliminates the high-deductible health plan (HDHP) requirement for HSA eligibility by striking the eligible individual definition tied to HDHP enrollment.
Key Policy Areas
Health Care, Finance, Veterans Affairs
Primary Purpose
The bill exempts extends HSA contribution eligibility to all honorably discharged veterans by amending IRC 223(c)(1)(C) to remove the service-connected disability requirement, amends IRC 223(f) to allow tax-free HSA distributions during periods of qualified caregiving as defined by FMLA section 102(a)(1) subparagraphs A-E (birth/adoption, serious family health condition, own serious health, and exempts eliminates the high-deductible health plan (HDHP) requirement for HSA eligibility by striking the eligible individual definition tied to HDHP enrollment.
Policy Domains
HSA Expansion and Veterans Access Act
Identified Gains
- HSA custodian banks and financial institutions
- Workers taking FMLA leave
- Veterans (honorably discharged)
- Individuals with non-HDHP health plans
- New parents (birth/adoption leave)
Identified Costs
- Federal tax revenue
- Department of the Treasury / IRS
- Department of the Treasury
- HSA custodians and administrators
- Health insurance companies offering HDHPs
Sponsors
Legislative Progress
IntroducedMr. Biggs of Arizona introduced the following bill; which was …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Congress (budget transparency), Congress (oversight capacity), Congressional Budget Office
Positive-direction: Congress (budget transparency), Congress (oversight capacity)
Negative-direction: Congressional Budget Office, Department of Veterans Affairs, Department of the Treasury, Department of the Treasury / IRS, Federal tax revenue
Family caregivers for seriously ill relatives, High-income tax filers, Individuals with non-HDHP health plans
HSA custodian banks and financial institutions, HSA custodians and administrators, Health insurance companies offering HDHPs
Positive-direction: HSA custodian banks and financial institutions
Negative-direction: HSA custodians and administrators, Health insurance companies offering HDHPs
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "secretary_of_va"
- → Secretary of Veterans Affairs
- "secretary_of_treasury"
- → Secretary of the Treasury
Note: {'term': 'eligible individual', 'conflict': 'Sec 2 redefines for veterans while Sec 4 removes HDHP broadly', 'resolution': 'Both amend IRC 223 independently; veteran eligibility in (c) separate from HDHP removal in (a)'}
Key Definitions
Terms defined in this bill
Any individual who served in active military/naval/air/space service and was honorably discharged
9000 annual (18000 joint), indexed from 1997
Period on leave per FMLA section 102(a)(1) subparagraphs A-E
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology