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S. 43Senate115th Congress (2017-2019)In Committee

Native American Health Savings Improvement Act

Sponsored by Dean HellerSen. Dean Heller (R-NV)
Introduced January 5, 2017

AI-Generated Summary

Updated April 15, 2026 at 11:14 AM UTC

The Native American Health Savings Improvement Act changes the tax code so that people who receive health care through the Indian Health Service (IHS) can open and contribute to Health Savings Accounts (HSAs). By clarifying that receiving IHS or tribal health services does not count as being covered by another health plan, the bill expands HSA eligibility to eligible Native American individuals. The change takes effect for tax years beginning after December 31, 2017.

Key Provisions

  • Amends the Internal Revenue Code to add a new subparagraph stating that individuals eligible for IHS assistance are not considered covered by a health plan simply because they receive care from IHS or tribal programs.
  • Allows those individuals to qualify for and use Health Savings Accounts under the same rules that apply to other eligible taxpayers.
  • Sets the effective date for the amendment to apply to taxable years starting after December 31, 2017.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

January 5, 2017

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SenateIntro Referral

Introduced in Senate

January 5, 2017

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

January 5, 2017

Bill Text

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Introduced in SenateIssued January 5, 2017

II

115th CONGRESS

1st Session

S. 43

IN THE SENATE OF THE UNITED STATES

January 5, 2017

Mr. Heller (for himself and Ms. Heitkamp) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to permit individuals eligible for Indian Health Service assistance to qualify for health savings accounts.

1.

Short title

This Act may be cited as the Native American Health Savings Improvement Act.

2.

Individuals eligible for Indian Health Service assistance not disqualified from health savings accounts

(a)

In general

Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

(D)

Special rule for individuals eligible for assistance under Indian Health Service programs

For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives hospital care or medical services under a medical care program of the Indian Health Service or of a tribal organization.

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2017.