H.R. 10808 – Reading Mode

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.

Short title

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

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.