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H.R. 10072House119th Congress (2025-2027)In Committee

Hardworking Seniors Act

Sponsored by Michelle FischbachRep. Michelle Fischbach (R-MN)
Introduced August 10, 2026

AI-Generated Summary

Updated August 13, 2026 at 5:11 AM UTC

The Hardworking Seniors Act would change the tax code so that people who receive Medicare Part A benefits because of their age can put money into Health Savings Accounts (HSAs). By expanding HSA eligibility to these seniors, the bill aims to give them more flexibility to save for medical expenses.

Key Provisions

  • Adds a new eligibility category that lets anyone entitled to Medicare Part A by age contribute to an HSA.
  • Updates the rules for using HSA funds to buy health insurance, specifying that the purchaser must not be an “eligible individual” under the existing definition.
  • Adjusts the penalty rules for HSA distributions not used for qualified medical expenses, providing an exception for those who are eligible under the new Medicare Part A clause.
  • Includes a conforming amendment to ensure the new eligibility language aligns with other parts of the tax code.
  • Sets the changes to take effect for months beginning after December 31, 2026, and for tax years ending after that date.

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

August 10, 2026

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HouseIntro Referral

Introduced in House

August 10, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

August 10, 2026

Bill Text

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Introduced in HouseIssued August 10, 2026

I

119th CONGRESS

2d Session

H. R. 10072

IN THE HOUSE OF REPRESENTATIVES

August 10, 2026

Mrs. Fischbach 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 individuals entitled to Medicare Part A to make contributions to health savings accounts.

1.

Short title

This Act may be cited as the Hardworking Seniors Act.

2.

Individuals entitled to part A of Medicare by reason of age allowed to contribute to health savings accounts

(a)

In general

Section 223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (ii), by striking the period at the end of clause (iii) and inserting , and, and by adding at the end the following new clause:

(iv)

entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act by reason of section 226(a) of such Act.

.

(b)

Treatment of health insurance purchased from account

Section 223(d)(2)(C)(iv) of such Code is amended by inserting and who is not an eligible individual after who has attained the age specified in section 1811 of the Social Security Act.

(c)

Coordination with penalty on distributions not used for qualified medical expenses

Section 223(f)(4)(C) of such Code is amended by striking Subparagraph (A) and inserting Except in the case of an eligible individual, subparagraph (A).

(d)

Conforming amendment

Section 223(b)(7) of such Code is amended by inserting (other than an entitlement to benefits described in subsection (c)(1)(B)(iv)) after Social Security Act.

(e)

Effective date

The amendments made by this section shall apply to months beginning after December 31, 2026, in taxable years ending after such date.