H.R. 295House117th Congress (2021-2023)In Committee

Pandemic Healthcare Access Act

Sponsored by Ted BuddRep. Ted Budd (R-NC)
Introduced January 13, 2021

AI-Generated Summary

Updated February 7, 2026 at 9:20 PM UTC

The Pandemic Healthcare Access Act lets anyone with a health insurance plan, even if it isn’t a high‑deductible plan, qualify to open or contribute to a Health Savings Account (HSA) during the COVID‑19 emergency. It also extends the deadline for making those contributions to the tax‑return filing date for the year that includes the last day of the emergency. The bill applies to all individuals covered by any health plan throughout the defined coronavirus emergency period.

Key Provisions

  • During the coronavirus emergency period, any person with any health insurance plan is treated as eligible to contribute to an HSA, regardless of whether the plan is high‑deductible.
  • Contributions can be made up to the federal income‑tax filing deadline for the taxable year that includes the last day of the emergency period.
  • The coronavirus emergency period runs from March 13, 2020 until the later of the end of the President‑declared federal emergency or national emergency related to COVID‑19.

Legislative Activity

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2 earlier actions
HouseCommittee Latest Action

Referred to the Subcommittee on Health.

January 13, 2021

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HouseIntro Referral

Introduced in House

January 13, 2021

HouseIntro Referral

Referred to the House Committee on Ways and Means.

January 13, 2021

HouseCommittee

Referred to the Subcommittee on Health.

January 13, 2021

Floor Debate

1 member

What members said about H.R. 295 on the floor

1 Republican
Doug Lamborn
Rep. Doug LambornR-CO-5 · Oct 12, 2021

Madam Speaker, I rise today to honor a friend, patriot, and man of great faith, Retired Col. Victor ``Vic'' Fernandez. A 30- year Army veteran, Vic served his country valiantly and led the effort to…

Bill Text

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Introduced in HouseIssued January 13, 2021

I

117th CONGRESS

1st Session

H. R. 295

IN THE HOUSE OF REPRESENTATIVES

January 13, 2021

Mr. Budd (for himself, Mr. Roy, Mr. Taylor, Mr. Posey, Mr. Van Drew, Mr. Gaetz, Mr. Weber of Texas, Mr. Cline, Mr. Bishop of North Carolina, Mr. Keller, Mr. Curtis, Mr. Stewart, Mr. Williams of Texas, Mr. Mooney, Mr. Harris, Mr. Cole, Mr. Gooden of Texas, Mr. Gohmert, and Mr. Babin) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To waive high deductible health plan requirements for health savings accounts.

1.

Short title

This Act may be cited as the Pandemic Healthcare Access Act.

2.

Access to health savings accounts

(a)

In general

For purposes of section 223 of the Internal Revenue Code of 1986, notwithstanding subsection (c)(1) thereof, during the coronavirus emergency period, any individual who is covered by any health plan, including a health plan which is not a high deductible health plan, shall be treated as an eligible individual.

(b)

Contribution deadline

An individual who is treated as an eligible individual for purposes of section 223 of the Internal Revenue Code of 1986 solely by reason of subsection (a) may make contributions to the health savings account (as defined in section 223(d) of such Code) of such individual up to the due date for the return of Federal income tax for the taxable year which includes the last day of the coronavirus emergency period.

(c)

Coronavirus emergency period

For purposes of this section, the coronavirus emergency period is the period beginning on March 13, 2020, and ending on the later of—

(1)

the last day on which the declaration of emergency involving Federal primary responsibility determined to exist by the President under section 501(b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5191(b)) with respect to the Coronavirus Disease 2019 (COVID–19) is in effect; or

(2)

the last day on which the declaration of national emergency declared by the President under the National Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the Coronavirus Disease 2019 (COVID–19) is in effect.