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.
Short title
This Act may be cited as the Health Savings Act of 2018
.
Allowance of bronze and catastrophic plans in connection with health savings accounts
In general
Section 223(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
Bronze and catastrophic plans treated as high deductible health plans
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.
Certain rules not applicable
Subparagraphs (C) and (D) shall not apply with respect to any plan described in clause (i).
.
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