H.R. 6587House115th Congress (2017-2019)In Committee

To amend the Internal Revenue Code of 1986 to allow deductions for amounts contributed to a health savings account by individuals enrolled in qualified health plans.

AI-Generated Summary

Updated April 15, 2026 at 11:14 PM UTC

The bill changes the Internal Revenue Code to let individuals who are covered by a qualified health plan deduct contributions they make to a health savings account (HSA). It expands the current HSA deduction rules, which currently apply only to high‑deductible health plans, to include any plan that meets the ACA’s definition of a qualified health plan. The change affects taxpayers who have such plans and could increase the use of HSAs.

Key Provisions

Adds a new definition of “qualified health plan” (as defined in the ACA) to Section 223(c).
Replaces the term “high deductible health plan” with “qualified health plan” throughout Section 223 where it appears.
Updates the eligibility language so an individual must be covered by a qualified health plan on the first day of the month to claim the deduction.
Sets the effective date to apply to months and expenditures after the law is enacted.

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

July 26, 2018

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HouseIntro Referral

Introduced in House

July 26, 2018

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 26, 2018

Bill Text

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Introduced in HouseIssued July 26, 2018

115th CONGRESS

2d Session

H. R. 6587

IN THE HOUSE OF REPRESENTATIVES

July 26, 2018

Mrs. Comstock 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 deductions for amounts contributed to a health savings account by individuals enrolled in qualified health plans.

Deductions for health savings account contributions for individuals enrolled in qualified health plans

(a)

In general

Section 223(c) is amended by adding at the end the following new paragraph:

(5)

Qualified health plan

The term qualified health plan means a qualified health plan (as defined in section 1301 of the Patient Protection and Affordable Care Act) offered through an Exchange established under title I of such Act.

(b)

Conforming amendments

(1)

Section 223 of the Internal Revenue Code of 1986 is amended by striking high deductible health plan and inserting qualified health plan each place such term appears in each of the following provisions:

(A)

Subsection (b)(2).

(B)

Subsection (b)(8).

(C)

Subsection (h)(2).

(2)

Section 223(c)(1)(A), as amended by subsection (a), is further amended by striking any individual if and all that follows through the period at the end and inserting any individual if such individual is covered under a qualified health plan as of the 1st day of such month..

(c)

Effective date

The amendments made by this Act shall apply to months, and expenditures made in months, beginning after the date of the enactment of this Act.