H.R. 4130 – Keeping HSAs Accessible Act of 2019

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Updated April 14, 2026 at 7:48 AM UTC

The Keeping HSAs Accessible Act of 2019 changes the tax code by removing the limit on the total amount of annual deductible plus other out‑of‑pocket costs that a high‑deductible health plan (HDHP) can require. It updates the definition of an HDHP to only set a minimum deductible ($1,000 for individual coverage and $2,000 for family coverage) and eliminates the previous ceiling on combined expenses. The change applies to anyone with an HDHP and a health savings account, as well as employers offering such plans.

Key Provisions

Repeals the ceiling on the sum of the annual deductible and other out‑of‑pocket expenses for high‑deductible health plans.
Redefines a high‑deductible health plan to require only a minimum deductible of $1,000 for self‑only coverage and twice that amount for family coverage, removing the prior out‑of‑pocket limit.
The amendment takes effect for months in taxable years that begin 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 30, 2019

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HouseIntro Referral

Introduced in House

July 30, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

July 30, 2019

Bill Text

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Introduced in HouseIssued July 30, 2019

I

116th CONGRESS

1st Session

H. R. 4130

IN THE HOUSE OF REPRESENTATIVES

July 30, 2019

Mr. Marchant (for himself and Mr. Smith of Missouri) 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 repeal the ceiling on the sum of the annual deductible and the other annual out-of-pocket expenses required to be paid under a high deductible health plan.

1.

Short title

This Act may be cited as the Keeping HSAs Accessible Act of 2019.

2.

Repeal of ceiling on deductible and out-of-pocket expenses under a high deductible health plan

(a)

In general

Section 223(c)(2)A) of the Internal Revenue Code of 1986 is amended to read as follows:

(A)

High deductible health plan

The term high deductible health plan means a health plan which has an annual deductible which is not less than—

(i)

$1,000 for self-only coverage, and

(ii)

twice the dollar amount in clause (i) for family coverage.

.

(b)

Effective date

The amendments made by this section shall apply with respect to months in taxable years beginning after the date of the enactment of this Act.