← Back to Bills
H.R. 2745House119th Congress (2025-2027)In Committee

Catch Up Act

Sponsored by W. Gregory SteubeRep. W. Gregory Steube (R-FL)
Introduced April 8, 2025

AI-Generated Summary

Updated November 24, 2025 at 1:20 AM UTC

The Catch Up Act changes the tax code to let both members of a married couple each make the extra “catch‑up” contribution to the same health savings account (HSA) once they turn 55. The total contribution limit, including both spouses’ catch‑up amounts, is divided equally between them unless they choose another arrangement. The amendment takes effect for tax years starting in 2026.

Key Provisions

  • Amends the Internal Revenue Code so that, for married couples where both spouses are eligible and have family coverage under a high‑deductible health plan, the HSA contribution limit is calculated without counting the other spouse’s separate plan coverage.
  • If both spouses are age 55 or older, the catch‑up contribution amount each is allowed (the extra $1,000) is added together and the total limit is split equally between them, unless they agree on a different split.
  • The new rule applies to taxable years beginning after December 31, 2025.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

April 8, 2025

View full timeline
HouseIntro Referral

Introduced in House

April 8, 2025

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

April 8, 2025

Bill Text

Latest available legislative text

Reading Mode
Latest
Raw Text PDF XML
Introduced in HouseIssued April 8, 2025

I

119th CONGRESS

1st Session

H. R. 2745

IN THE HOUSE OF REPRESENTATIVES

April 8, 2025

Mr. Steube (for himself and Mr. Hill of Arkansas) 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 both spouses to make catch-up contributions to the same health savings account.

1.

Short title

This Act may be cited as the Catch Up Act.

2.

Allow both spouses to make catch-up contributions to the same health savings account

(a)

In general

Section 223(b)(5) of the Internal Revenue Code of 1986 is amended to read as follows:

(5)

Special rule for married individuals with family coverage

(A)

In general

In the case of individuals who are married to each other, if both spouses are eligible individuals and either spouse has family coverage under a high deductible health plan as of the first day of any month—

(i)

the limitation under paragraph (1) shall be applied by not taking into account any other high deductible health plan coverage of either spouse (and if such spouses both have family coverage under separate high deductible health plans, only one such coverage shall be taken into account),

(ii)

such limitation (after application of clause (i)) shall be reduced by the aggregate amount paid to Archer MSAs of such spouses for the taxable year, and

(iii)

such limitation (after application of clauses (i) and (ii)) shall be divided equally between such spouses unless they agree on a different division.

(B)

Treatment of additional contribution amounts

If both spouses referred to in subparagraph (A) have attained age 55 before the close of the taxable year, the limitation referred to in subparagraph (A)(iii) which is subject to division between the spouses shall include the additional contribution amounts determined under paragraph (3) for both spouses. In any other case, any additional contribution amount determined under paragraph (3) shall not be taken into account under subparagraph (A)(iii) and shall not be subject to division between the spouses.

.

(b)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2025.