IB
Union Calendar No. 656
115th CONGRESS
2d Session
H. R. 6306
[Report No. 115–847]
IN THE HOUSE OF REPRESENTATIVES
July 3, 2018
Mr. Paulsen introduced the following bill; which was referred to the Committee on Ways and Means
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 July 3, 2018
A BILL
To amend the Internal Revenue Code of 1986 to increase the contribution limitation for health savings accounts, and for other purposes.
Short title
This Act may be cited as the Health Care Security Act of 2018
.
Maximum contribution limit to health savings account increased to amount of deductible and out-of-pocket limitation
Self-Only coverage
Section 223(b)(2)(A) of the Internal Revenue Code of 1986 is amended by striking $2,250
and inserting the amount in effect under subsection (c)(2)(A)(ii)(I)
.
Family coverage
Section 223(b)(2)(B) of such Code is amended by striking $4,500
and inserting the amount in effect under subsection (c)(2)(A)(ii)(II)
.
Conforming amendments
Section 223(g)(1) of such Code is amended—
by striking subsections (b)(2) and
both places it appears and inserting subsection
, and
in subparagraph (B), by striking determined by
and all that follows through
and inserting calendar year 2003
.determined by substituting
.calendar year 2003
for calendar year 2016
in subparagraph (A)(ii) thereof.
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2018.
Allow both spouses to make catch-up contributions to the same health savings account
In general
Section 223(b)(5) of the Internal Revenue Code of 1986 is amended to read as follows:
Special rule for married individuals with family coverage
In general
In the case of individuals who are married to each other, if both spouses are eligible individuals and either spouse has family coverage under a high deductible health plan as of the first day of any month—
the limitation under paragraph (1) shall be applied by not taking into account any other high deductible health plan coverage of either spouse (and if such spouses both have family coverage under separate high deductible health plans, only one such coverage shall be taken into account),
such limitation (after application of clause (i)) shall be reduced by the aggregate amount paid to Archer MSAs of such spouses for the taxable year, and
such limitation (after application of clauses (i) and (ii)) shall be divided equally between such spouses unless they agree on a different division.
Treatment of additional contribution amounts
If both spouses referred to in subparagraph (A) have attained age 55 before the close of the taxable year, the limitation referred to in subparagraph (A)(iii) which is subject to division between the spouses shall include the additional contribution amounts determined under paragraph (3) for both spouses. In any other case, any additional contribution amount determined under paragraph (3) shall not be taken into account under subparagraph (A)(iii) and shall not be subject to division between the spouses.
.
Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2018.
Special rule for certain medical expenses incurred before establishment of health savings account
In general
Section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
Treatment of certain medical expenses incurred before establishment of account
If a health savings account is established during the 60-day period beginning on the date that coverage of the account beneficiary under a high deductible health plan begins, then, solely for purposes of determining whether an amount paid is used for a qualified medical expense, such account shall be treated as having been established on the date that such coverage begins.
.
Effective date
The amendment made by this section shall apply with respect to coverage 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