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H.R. 6283House115th Congress (2017-2019)In Committee

To amend the Internal Revenue Code of 1986 to allow individuals only enrolled in Medicare Part A to contribute to health savings accounts.

Sponsored by Robert E. LattaRep. Robert E. Latta (R-OH)
Introduced June 28, 2018

AI-Generated Summary

Updated April 15, 2026 at 10:46 PM UTC

The bill changes the tax rules so that people age 65 or older who are only enrolled in Medicare Part A (hospital insurance) can make contributions to a Health Savings Account (HSA). Currently, anyone with any Medicare coverage is barred from HSA contributions. This amendment creates an exception for those with only Part A coverage, allowing them to take advantage of HSA tax benefits.

Key Provisions

  • Amends Internal Revenue Code §223(b)(7) to state that the prohibition on HSA contributions does not apply to individuals whose only Medicare benefit is Part A hospital insurance.
  • Specifies that the change takes effect for taxable years beginning after December 31, 2018.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

June 28, 2018

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HouseIntro Referral

Introduced in House

June 28, 2018

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

June 28, 2018

Bill Text

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Introduced in HouseIssued June 28, 2018

I

115th CONGRESS

2d Session

H. R. 6283

IN THE HOUSE OF REPRESENTATIVES

June 28, 2018

Mr. Latta introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to allow individuals only enrolled in Medicare Part A to contribute to health savings accounts.

1.

Individuals over age 65 enrolled only in Medicare Part A allowed to contribute to health savings accounts

(a)

In general

Section 223(b)(7) of the Internal Revenue Code of 1986 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 entitlement to such benefits is an entitlement to hospital insurance benefits under part A of title XVIII of such Act pursuant to an enrollment for such hospital insurance benefits under section 226(a) of such Act..

(b)

Effective date

The amendments made by this subsection shall apply to taxable years beginning after December 31, 2018.