H.R. 6301House115th Congress (2017-2019)In Committee

Promoting High-Value Health Care Through Flexibility for High Deductible Health Plans Act of 2018

AI-Generated Summary

Updated April 15, 2026 at 10:52 PM UTC

The bill changes the tax code so that high‑deductible health plans (HDHPs) can offer a small amount of coverage before the deductible is met without losing their HDHP status. It lets plans cover up to $250 per year (or $500 for family coverage) for certain non‑preventive services, and updates related inflation‑adjustment language. The changes apply to plan years that start after December 31, 2018.

Key Provisions

Adds a new subparagraph (E) to the definition of HDHPs, allowing a plan to provide first‑dollar coverage of up to $250 for self‑only coverage (or twice that for family coverage) without losing HDHP status.
Defines “specified services” as non‑preventive services that the plan identifies as eligible for this first‑dollar coverage.
Updates the inflation‑adjustment provisions in the tax code to include the new subparagraph and to apply the correct dollar amounts for plan years beginning after 2019.
Sets the effective date of these changes to plan years beginning after December 31, 2018.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

5 earlier actions

HouseCalendars Latest Action

Placed on the Union Calendar, Calendar No. 654.

July 19, 2018

View full timeline

HouseIntro Referral

Introduced in House

June 29, 2018

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

June 29, 2018

HouseCommittee

Committee Consideration and Mark-up Session Held.

Ways and Means Committee

July 11, 2018

HouseCommittee

Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 14.

Ways and Means Committee

July 11, 2018

HouseCommittee

Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-845.

Ways and Means Committee

July 19, 2018

HouseCalendars

Placed on the Union Calendar, Calendar No. 654.

July 19, 2018

Bill Text

2 versions available

Reading Mode

Raw Text PDF XML

Reported in HouseIssued July 19, 2018

Union Calendar No. 654

115th CONGRESS

2d Session

H. R. 6301

[Report No. 115–845]

IN THE HOUSE OF REPRESENTATIVES

June 29, 2018

Mr. Roskam (for himself and Mr. Thompson of California) introduced the following bill; which was referred to the Committee on Ways and Means

July 19, 2018

Additional sponsor: Mrs. Black

July 19, 2018

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

Strike out all after the enacting clause and insert the part printed in italic

For text of introduced bill, see copy of bill as introduced on June 29, 2018

A BILL

To amend the Internal Revenue Code of 1986 to provide high deductible health plans with first dollar coverage flexibility.

Short title

This Act may be cited as the Promoting High-Value Health Care Through Flexibility for High Deductible Health Plans Act of 2018.

First dollar coverage flexibility for high deductible health plans

(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)

First dollar coverage flexibility

(i)

In general

A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for not more than $250 of specified services for self-only coverage (twice such amount in the case of family coverage) during a plan year.

(ii)

Specified services

For purposes of this subparagraph, the term specified services means, with respect to a plan, services other than preventive care (within the meaning of subparagraph (C)) identified under the terms of the plan as being services to which clause (i) applies.

(b)

Inflation adjustment

Section 223(g)(1) of such Code is amended—

(1)

by striking and (c)(2)(A) each place it appears and inserting , (c)(2)(A), and (c)(2)(E), and

(2)

in subparagraph (B)—

(A)

by striking such taxable year in the matter preceding clause (i) and inserting the taxable year (plan year in the case of the dollar amount in subsection (c)(2)(E)), and

(B)

by striking clause (ii) and inserting clauses (ii) and (iii) in clause (i), by striking and at the end of clause (i), by striking the period at the end of clause (ii) and inserting , and, and by inserting after clause (ii) the following new clause:

(iii)

in the case of the dollar amount in subsection (c)(2)(E) for plan years beginning in calendar years after 2019, calendar year 2018.

(c)

Effective date

The amendments made by this section shall apply with respect to plan years beginning after December 31, 2018.

July 19, 2018

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed