H.R. 9518House119th Congress (2025-2027)In Committee

Health Savings for Families Act of 2026

AI-Generated Summary

Updated July 3, 2026 at 3:42 AM UTC

The Health Savings for Families Act of 2026 updates the tax rules so that individuals can still make contributions to an HSA when their spouse participates in a health FSA, as long as the spouse’s FSA reimbursements stay within certain limits. This change affects taxpayers who have HSAs and whose spouses have health FSAs, and it takes effect for plan years starting after the end of 2026.

Key Provisions

Amends the tax code (Section 223(c)(1)(B) of the Internal Revenue Code) to add a new condition that allows a person to contribute to a Health Savings Account (HSA) even if their spouse has a health Flexible Spending Arrangement (FSA), provided the spouse’s FSA reimbursements for the year do not exceed the expenses that would be eligible for reimbursement without considering the individual’s own expenses.
Specifies that this change applies only to plan years that begin after December 31, 2026.

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

June 29, 2026

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HouseIntro Referral

Introduced in House

June 29, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

June 29, 2026

Bill Text

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Introduced in HouseIssued June 29, 2026

119th CONGRESS

2d Session

H. R. 9518

IN THE HOUSE OF REPRESENTATIVES

June 29, 2026

Mr. LaHood 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 contributions to a health savings account when a spouse has a health flexible spending account.

Short title

This Act may be cited as the Health Savings for Families Act of 2026.

Contributions permitted if spouse has health flexible spending account

(a)

Contributions permitted if spouse has a health flexible spending account

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 inserting after clause (iii) the following new clause:

(iv)

coverage under a health flexible spending arrangement of the spouse of the individual for any plan year of such arrangement if the aggregate reimbursements under such arrangement for such year do not exceed the aggregate expenses which would be eligible for reimbursement under such arrangement if such expenses were determined without regard to any expenses paid or incurred with respect to such individual.

(b)

Effective date

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