I 

116TH CONGRESS 

2D SESSION H. R. 5566 

To amend the Internal Revenue Code of 1986 to allow all individuals to 

contribute to health savings accounts, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 9, 2020 

Mr. DAVIDSON of Ohio (for himself, Mr. GAETZ, and Mr. YOHO) introduced 

the following bill; which was referred to the Committee on Ways and 

Means, and in addition to the Committee on Energy and Commerce, for 

a period to be subsequently determined by the Speaker, in each case for 

consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to allow all 

individuals to contribute to health savings accounts, and 

for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Patient Fairness Act 

5 of 2020’’. 

6 SEC. 2. MODIFICATIONS TO HEALTH SAVINGS ACCOUNTS. 

7 (a) ALL INDIVIDUALS ALLOWED DEDUCTIONS FOR

8 CONTRIBUTIONS.—Section 223(a) of the Internal Revenue 


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1 Code of 1986 is amended by striking ‘‘who is an eligible 

2 individual for any month during the taxable year’’. 

3 (b) NO LIMITATION ON PURCHASING HEALTH COV4 ERAGE.—Section 223(d)(2) of the Internal Revenue Code 

5 of 1986 is amended by striking subparagraphs (B) and 

6 (C) and the last sentence of subparagraph (A). 

7 (c) INCREASE IN CONTRIBUTION LIMITS.— 

8 (1) IN GENERAL.—Section 223(b)(1) of such 

9 Code is amended by striking ‘‘the sum of the month10 ly’’ and all that follows through the period at the 

11 end and inserting ‘‘ the sum of $8,000 (twice such 

12 amount in the case of a joint return), plus $3,000 

13 (twice such amount in the case of a joint return) for 

14 each dependent (within the meaning of subsection 

15 (d)(2)) of the taxpayer.’’. 

16 (2) ADDITIONAL CONTRIBUTIONS FOR INDIVID17 UALS 55 OR OLDER.—Section 223(b)(3) of such 

18 Code is amended to read as follows: 

19 ‘‘(3) ADDITIONAL CONTRIBUTIONS FOR INDI20 VIDUALS 55 OR OLDER.—In the case of an individual 

21 who has attained age 55 before the close of the tax22 able year, the applicable limitation under paragraph 

23 (1) shall be increased by $3,000 ($6,000 in the case 

24 of a joint return by two individuals, both of whom 

25 have so attained such age).’’. 


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1 (d) TREATMENT OF AMOUNTS TRANSFERRED TO

2 RELATIVES AFTER DEATH OF ACCOUNT BENEFICIARY.— 

3 Section 223(f)(8) of the Internal Revenue Code of 1986 

4 is amended by adding the following new subparagraph: 

5 ‘‘(C) EXCEPTION FOR RELATIVES.—If the 

6 person receiving the interest described in sub7 paragraph (B)(i) is a relative of the deceased, 

8 subparagraph (B) shall not apply to the extent 

9 that the amount received is paid into a health 

10 savings account of such relative not later than 

11 the 60th day after the date of such receipt.’’. 

12 (e) CONFORMING AMENDMENTS.— 

13 (1) Section 223(b) of such Code is amended by 

14 striking paragraphs (2), (5), (7), and (8) and the 

15 last sentence of paragraph (4). 

16 (2) Section 223 of such Code is amended by 

17 striking subsection (c). 

18 (3) Section 223(d)(1)(A)(ii) of such Code is 

19 amended by striking ‘‘exceeds the sum of’’ and all 

20 that follows through the period at the end and in21 serting ‘‘exceeds the limitation with respect to such 

22 beneficiary under paragraphs (1) and (2) of sub23 section (b).’’. 

24 (4) Section 223(g)(1) of such Code is amend25 ed— 


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1 (A) by striking ‘‘Each dollar amount in 

2 subsections (b)(2) and (c)(2)(A)’’ and inserting 

3 ‘‘In the case of a taxable year beginning after 

4 2021, each dollar amount in paragraphs (1) 

5 and (2) of subsection (b)’’; 

6 (B) by striking ‘‘thereof’’ and all that fol7 lows in subparagraph (B) through ‘‘ ‘calendar 

8 year 2003’ ’’ and inserting after ‘‘substituting’’ 

9 the following: ‘‘ ‘calendar year 2020’ ’’; and 

10 (C) by striking ‘‘under subsections (b)(2) 

11 and (c)(2)(A)’’ and inserting ‘‘under para12 graphs (1) and (2) of subsection (b)’’. 

13 (f) EFFECTIVE DATE.—The amendments made by 

14 this section shall apply with respect to months in taxable 

15 years beginning after December 31, 2020. 

16 SEC. 3. HOSPITAL PRICE TRANSPARENCY. 

17 The provisions of part 180 of subchapter E of subtitle 

18 A of title 45 of the Code of Federal Regulations (as added 

19 at 84 Fed. Reg. 65524 et seq.) are codified and shall have 

20 the force and effect of law. 

Æ 


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