H.R. 10808 – STORK Act

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Updated October 14, 2026 at 8:31 AM UTC

The STORK Act amends the tax code to let families add up to $2,000 per new or adopted child to their health savings accounts. It lets married parents share that extra amount however they wish, but only once per child. The change takes effect for tax years starting after 2026 and includes technical updates to keep the contribution limits adjusted for inflation.

Key Provisions

Allows an extra $2,000 contribution to a health savings account (HSA) for each child born or adopted during the tax year.
If the parents are married, they can split the $2,000 between them in any way they choose, but the total cannot exceed $2,000 per child.
The extra contribution cannot be claimed for the same child in more than one tax year.
Defines a "qualifying child" as a child who is under 18 years old at the end of the tax year.
The new rule applies to taxable years beginning after December 31, 2026, and includes related inflation‑adjustment updates to the tax code.

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

October 13, 2026

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HouseIntro Referral

Introduced in House

October 13, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

October 13, 2026

Bill Text

Latest available legislative text

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Introduced in HouseIssued October 13, 2026

I

119th CONGRESS

2d Session

H. R. 10808

IN THE HOUSE OF REPRESENTATIVES

October 13, 2026

Mr. Van Epps 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 additional contributions to a health savings account in the case of the birth or adoption of a child, and for other purposes.

1.

Short title

This Act may be cited as the Savings for Tomorrow’s Opportunities, Raising Kids Act or the STORK Act.

2.

Additional contributions to health savings account allowed in case of birth or adoption of child

(a)

In general

Section 223(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(9)

Additional contributions in case of birth or adoption of child

(A)

In general

For each qualifying child who is born to, placed for adoption with, or adopted by an individual before the close of the taxable year, the limitation which would (but for this paragraph) apply to such individual under subparagraphs (A) and (B) of paragraph (2) shall be increased by $2,000.

(B)

Married individuals

In the case of individuals who are married to each other and are eligible individuals for any month during the taxable year, the amount of increase allowed under subparagraph (A) with respect to any qualifying child who is born to, placed for adoption with, or adopted by such individuals before the close of the taxable year shall be divided between such individuals in such manner as they may elect, except that the total amount of increases allowed to both individuals with respect to any such child shall not exceed $2,000.

(C)

Limitation

This paragraph shall not apply with respect to any qualifying child with respect to whom an individual (or the individual’s spouse) was allowed an increase under this paragraph for any preceding taxable year.

(D)

Qualifying child

For purposes of this paragraph, the term qualifying child means an individual who has not attained age 18 before the close of the taxable year.

.

(b)

Inflation adjustment

Section 223(g)(1) of such Code is amended—

(1)

in the matter preceding subparagraph (A)—

(A)

by striking and in the case and inserting in the case, and

(B)

by inserting , and in the case of taxable years beginning after 2027, (b)(9) after (c)(1)(E)(ii)(II),

(2)

in subparagraph (B)—

(A)

in clause (i), by striking clauses (ii) and (iii) and inserting clauses (ii), (iii), and (iv),

(B)

in clause (ii), by striking and at the end,

(C)

in clause (iii), by striking the period at the end and inserting , and, and

(D)

by inserting after clause (iii) the following new clause:

(iv)

in the case of each dollar amount in subsection (b)(9), calendar year 2026.

, and

(3)

by inserting (b)(9), after (b)(2), in the last sentence.

(c)

Conforming amendments

(1)

Section 223(b)(5)(B) of such Code is amended by inserting or paragraph (9) after paragraph (3).

(2)

Section 223(d)(1)(A)(ii) of such Code is amended—

(A)

in subclause (I), by striking and at the end,

(B)

in subclause (II), by striking the period at the end and inserting , and, and

(C)

by adding at the end the following new subclause:

(III)

any dollar amount allowed pursuant to subsection (b)(9).

.

(d)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2026.