H.R. 6314House115th Congress (2017-2019)In Committee

Health Savings Act of 2018

Introduced July 6, 2018

AI-Generated Summary

Updated April 15, 2026 at 10:52 PM UTC

The Health Savings Act of 2018 changes the tax code so that bronze‑ and catastrophic‑level health insurance plans can be treated as high‑deductible health plans for the purpose of health savings accounts (HSAs). This lets people with those lower‑cost plans open and contribute to HSAs, affecting individuals with such coverage and the Internal Revenue Service’s administration of HSA rules.

Key Provisions

  • Adds a new subparagraph to the Internal Revenue Code defining “high‑deductible health plan” to include any bronze or catastrophic plan as described in the Affordable Care Act.
  • Specifies that certain existing HSA rules (subparagraphs C and D of §223(c)(2)) do not apply to these bronze or catastrophic plans.
  • Sets the amendment’s effective date to any month beginning after December 31, 2018, for taxable years ending after that date.

Legislative Activity

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5 earlier actions
HouseCalendars Latest Action

Placed on the Union Calendar, Calendar No. 657.

July 19, 2018

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HouseIntro Referral

Introduced in House

July 6, 2018

HouseIntro Referral

Referred to the House Committee on Ways and Means.

July 6, 2018

HouseCommittee

Committee Consideration and Mark-up Session Held.

July 11, 2018

HouseCommittee

Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 13.

July 11, 2018

HouseCommittee

Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-848.

July 19, 2018

HouseCalendars

Placed on the Union Calendar, Calendar No. 657.

July 19, 2018

Floor Debate

3 members

What members said about H.R. 6314 on the floor

1 Republican2 Democrats
Alcee L. Hastings
Rep. Alcee L. HastingsD-FL-20 · Jul 24, 2018

Mr. Speaker, I yield myself such time as I may consume, and I thank the gentleman from Texas for yielding me the customary 30 minutes for debate. Mr. Speaker, I rise to debate this rule, but I would…

Michael C. Burgess
Rep. Michael C. BurgessR-TX-26 · Jul 24, 2018

Mr. Speaker, by direction of the Committee on Rules, I call up House Resolution 1011 and ask for its immediate consideration. Mr. Speaker, for the purpose of debate only, I yield the customary 30…

Lucille Roybal-Allard
Rep. Lucille Roybal-AllardD-CA-40 · Nov 14, 2017

Mr. Speaker, as we observe American Education Week, I rise today to recognize Leslie Diane Hiatt, a remarkable teacher and social activist in my 40th Congressional District of California. As a…

Bill Text

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Reported in HouseIssued July 19, 2018

IB

Union Calendar No. 657

115th CONGRESS

2d Session

H. R. 6314

[Report No. 115–848]

IN THE HOUSE OF REPRESENTATIVES

July 6, 2018

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

July 19, 2018

Additional sponsor: Mr. Rokita

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 6, 2018


A BILL

To amend the Internal Revenue Code of 1986 to allow bronze and catastrophic plans in connection with health savings accounts.


1.

Short title

This Act may be cited as the Health Savings Act of 2018.

2.

Allowance of bronze and catastrophic plans in connection with health savings accounts

(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 section shall apply to months beginning after December 31, 2018, in taxable years ending after such date.

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