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H.R. 6314 - Health Savings Act of 2018
Health Savings Act of 2018
This bill amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to require the bronze and catastrophic health plans described in the Patient Protection and Affordable Care Act to be treated as high deductible health plans, which are required to participate in an HSA.
Full Text
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2d Session |
To amend the Internal Revenue Code of 1986 to allow bronze and catastrophic plans in connection with health savings accounts.
Mr. Burgess (for himself and Mr. Roskam) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to allow bronze and catastrophic plans in connection with health savings accounts.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
This Act may be cited as the “Health Savings Act of 2018”.
(a) In general.—Section 223(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
“(E) BRONZE AND CATASTROPHIC PLANS TREATED AS HIGH DEDUCTIBLE HEALTH PLANS.—
“(i) IN GENERAL.—The term ‘high deductible health plan’ shall include any plan described in subsection (d)(1)(A) or (e) of section 1302 of the Patient Protection and Affordable Care Act.
“(ii) CERTAIN RULES NOT APPLICABLE.—Subparagraphs (C) and (D) shall not apply with respect to any plan described in clause (i).”.
(b) Effective date.—The amendment made by this subsection shall apply to months beginning after December 31, 2018, in taxable years ending after such date.
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