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House Bill 457
116th Congress(2019-2020)
Health Savings Account Act
Introduced
Introduced
Introduced in House on Jan 10, 2019
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Introduced in House 
Jan 10, 2019
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Introduced in House(Jan 10, 2019)
Jan 10, 2019
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H. R. 457 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 457


To amend the Internal Revenue Code of 1986 to increase the maximum contribution limit for health savings accounts, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES

January 10, 2019

Mr. Fortenberry 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 increase the maximum contribution limit for health savings accounts, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Health Savings Account Act”.

SEC. 2. Maximum contribution limit to HSA increased to amount of deductible and out-of-pocket limitation.

(a) Self-Only coverage.—Section 223(b)(2)(A) of the Internal Revenue Code of 1986 is amended by striking “$2,250” and inserting “the amount in effect under subsection (c)(2)(A)(ii)(I)”.

(b) Family coverage.—Section 223(b)(2)(B) of such Code is amended by striking “$4,500” and inserting “the amount in effect under subsection (c)(2)(A)(ii)(II)”.

(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

SEC. 3. Treatment of direct primary care service arrangements.

(a) In general.—Section 223(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

“(6) TREATMENT OF DIRECT PRIMARY CARE SERVICE ARRANGEMENTS.—An arrangement under which an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for such services—

“(A) shall not be treated as a health plan described in subclause (I) or (II) of paragraph (1)(A)(ii) for purposes of such paragraph, and

“(B) shall not be treated as insurance for purposes of subsection (d)(2)(B).”.

(b) Certain provider fees To be treated as medical care.—Section 213(d) of such Code is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph:

“(4) PERIODIC PROVIDER FEES.—The term ‘medical care’ shall include—

“(A) periodic fees paid to a primary care physician for a defined set of medical services or the right to receive medical services on an as-needed basis, and

“(B) pre-paid primary care services designed to screen for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness.”.

(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

SEC. 4. Fitness center membership as an allowable HSA expense.

(a) In general.—Subparagraph (A) of section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following: “Such term shall include amounts paid for membership in a fitness center.”.

(b) Effective date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.