H.R. 444 – Native American Health Savings Improvement Act

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Updated November 24, 2025 at 3:32 AM UTC

The Native American Health Savings Improvement Act changes the Internal Revenue Code so that people who qualify for Indian Health Service assistance can open and contribute to health savings accounts. It clarifies that receiving medical care through IHS or tribal programs does not disqualify them from HSA eligibility. The bill affects eligible Native American individuals who use IHS or tribal health services.

Key Provisions

Adds a new sub‑paragraph (E) to the tax code rule that determines HSA eligibility, stating that receiving care from the Indian Health Service or a tribal health program does not count as being covered by a health plan for HSA purposes.
Makes the change effective for taxable years beginning after December 31, 2024.

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

January 15, 2025

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HouseIntro Referral

Introduced in House

January 15, 2025

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 15, 2025

Bill Text

Latest available legislative text

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Introduced in HouseIssued January 15, 2025

I

119th CONGRESS

1st Session

H. R. 444

IN THE HOUSE OF REPRESENTATIVES

January 15, 2025

Mr. Moolenaar (for himself and Mr. Ruiz) 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 permit individuals eligible for Indian Health Service assistance to qualify for health savings accounts.

1.

Short title

This Act may be cited as the Native American Health Savings Improvement Act.

2.

Individuals eligible for Indian Health Service assistance not disqualified from health savings accounts

(a)

In general

Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

(E)

Special rule for individuals eligible for assistance under Indian Health Service programs

For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives hospital care or medical services under a medical care program of the Indian Health Service or of a tribal organization.

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2024.