I 

116TH CONGRESS 

2D SESSION H. R. 7242 

To amend the Internal Revenue Code of 1986 to permit expenditures from 

health savings accounts for gym memberships and costs of home gym 

equipment, to repeal the requirement that health plan be high deductible, 

and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 18, 2020 

Mr. CURTIS (for himself and Ms. KENDRA S. HORN of Oklahoma) 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 

expenditures from health savings accounts for gym memberships and costs of home gym equipment, to repeal 

the requirement that health plan be high deductible, 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. HEALTH SAVINGS ACCOUNTS. 

4 (a) REPEAL OF LIMITATION ON MEDICARE-ELIGIBLE

5 INDIVIDUALS.—Section 223(b) of the Internal Revenue 

6 Code of 1986 is amended by striking paragraph (7). 

7 (b) QUALIFIED MEDICAL EXPENSES.— 


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1 (1) GYM MEMBERSHIPS AND HOME GYM EQUIP2 MENT.—Section 223(d)(2) of the Internal Revenue 

3 Code of 1986 is amended by adding at the end the 

4 following new subparagraph: 

5 ‘‘(E) FITNESS FACILITY MEMBERSHIPS

6 AND HOME GYM EQUIPMENT.— 

7 ‘‘(i) IN GENERAL.—Amounts paid for 

8 medical care include— 

9 ‘‘(I) amounts paid for member10 ship at a fitness facility, and 

11 ‘‘(II) amounts paid for home gym 

12 equipment. 

13 ‘‘(ii) LIMITATION.—The amount taken 

14 into account under clause (i) for any tax15 able year shall not exceed— 

16 ‘‘(I) $100 for membership at a 

17 fitness facility, and 

18 ‘‘(II) $500 for home gym equip19 ment. 

20 ‘‘(iii) FITNESS FACILITY DEFINED.— 

21 The term ‘fitness facility’ means a facil22 ity— 

23 ‘‘(I) providing instruction in a 

24 program of physical exercise, offering 

25 facilities for the preservation, mainteVerDate Sep 11 2014 05:34 Jul 09, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H7242.IH H7242

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1 nance, encouragement, or development 

2 of physical fitness, or serving as the 

3 site of such a program of a State or 

4 local government, 

5 ‘‘(II) which is not a private club 

6 owned and operated by its members, 

7 ‘‘(III) which does not offer golf, 

8 hunting, sailing, or riding facilities, 

9 ‘‘(IV) whose health or fitness fa10 cility is not incidental to its overall 

11 function and purpose, and 

12 ‘‘(V) which is fully compliant 

13 with the State of jurisdiction and 

14 Federal anti-discrimination laws. 

15 ‘‘(iv) HOME GYM EQUIPMENT.—The 

16 term ‘home gym equipment’ means equip17 ment that— 

18 ‘‘(I) can be purchased for the 

19 preservation, maintenance, encourage20 ment, or development of physical fit21 ness in an individual’s home resi22 dence, and 

23 ‘‘(II) is used exclusively at a resi24 dence of the individual for the pur25 poses of promoting physical exercise.’’. 


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1 (2) DIETARY NUTRITIONAL SUPPLEMENTS.— 

2 Section 223(d)(2) of such Code, as amended by 

3 paragraph (1), is amended by adding at the end the 

4 following: 

5 ‘‘(F) DIETARY NUTRITIONAL SUPPLE6 MENT.—Amounts paid for a dietary supplement 

7 (as defined in section 201(ff) of the Federal 

8 Food, Drug, and Cosmetic Act (21 U.S.C. 

9 321(ff)) shall be treated as amounts paid for 

10 medical care.’’. 

11 (c) PREMIUMS FOR CERTAIN EXCHANGE HEALTH

12 PLANS.—Subparagraph (B) of section 223(d)(2) of such 

13 Code is amended to read as follows: 

14 ‘‘(B) HEALTH INSURANCE MAY NOT BE

15 PURCHASED FROM ACCOUNT.— 

16 ‘‘(i) IN GENERAL.—Subparagraph (A) 

17 shall not apply to any payment for insur18 ance. 

19 ‘‘(ii) EXCEPTION RELATING TO PRE20 MIUMS FOR CERTAIN EXCHANGE HEALTH

21 PLANS.— 

22 ‘‘(I) IN GENERAL.—Clause (i) 

23 shall not apply in the case of a tax24 payer who, but for the limitation re25 lating to household income, would be 


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1 an applicable taxpayer for purposes of 

2 the premium assistance credit under 

3 section 36B. 

4 ‘‘(II) LIMITATION.—The amount 

5 taken into account under this clause 

6 for any coverage month (as defined in 

7 section 36B(c)(2)) may not exceed the 

8 amount specified in section 

9 36B(b)(2)(A).’’. 

10 (d) REPEAL OF REQUIREMENT THAT HEALTH PLAN

11 BE HIGH DEDUCTIBLE.— 

12 (1) ELIGIBLE INDIVIDUAL.—Paragraph (1) of 

13 section 223(c) of such Code is amended to read as 

14 follows: 

15 ‘‘(1) ELIGIBLE INDIVIDUAL.— 

16 ‘‘(A) IN GENERAL.—The term ‘eligible in17 dividual’ means, with respect to any month, any 

18 individual if such individual is covered under a 

19 health plan as of the first day of such month. 

20 ‘‘(B) EXCLUSION OF CERTAIN PLANS.— 

21 Such term does not include a health plan if 

22 substantially all of its coverage is— 

23 ‘‘(i) coverage for any benefit provided 

24 by permitted insurance, 


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1 ‘‘(ii) coverage (whether through insur2 ance or otherwise) for accidents, disability, 

3 dental care, vision care, long-term care, or 

4 (in the case of plan years beginning on or 

5 before December 31, 2021) telehealth and 

6 other remote care, and 

7 ‘‘(iii) for taxable years beginning after 

8 December 31, 2006, coverage under a 

9 health flexible spending arrangement dur10 ing any period immediately following the 

11 end of a plan year of such arrangement 

12 during which unused benefits or contribu13 tions remaining at the end of such plan 

14 year may be paid or reimbursed to plan 

15 participants for qualified benefit expenses 

16 incurred during such period if— 

17 ‘‘(I) the balance in such arrange18 ment at the end of such plan year is 

19 zero, or 

20 ‘‘(II) the individual is making a 

21 qualified HSA distribution (as defined 

22 in section 106(e)) in an amount equal 

23 to the remaining balance in such ar24 rangement as of the end of such plan 


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1 year, in accordance with rules pre2 scribed by the Secretary. 

3 ‘‘(C) SPECIAL RULE FOR INDIVIDUALS ELI4 GIBLE FOR CERTAIN VETERANS BENEFITS.—An 

5 individual shall not fail to be treated as an eli6 gible individual for any period merely because 

7 the individual receives hospital care or medical 

8 services under any law administered by the Sec9 retary of Veterans Affairs for a service-con10 nected disability (within the meaning of section 

11 101(16) of title 38, United States Code).’’. 

12 (2) DEFINITION.—Section 223(c) of such Code 

13 is amended by striking paragraph (2) and redesig14 nating paragraphs (3), (4), and (5) as paragraphs 

15 (2), (3), and (4), respectively. 

16 (e) DEDUCTIBLE AMOUNT; MONTHLY LIMITA17 TION.—Section 223(b)(2) of such Code is amended to read 

18 as follows: 

19 ‘‘(2) MONTHLY LIMITATION.—The monthly limitation for any month is 1 20 ⁄12 of the deductible 

21 amount in effect under section 219(b) for the tax22 able year in which the month occurs.’’. 

23 (f) SPECIAL RULE RELATING TO DEPENDENTS.— 

24 Paragraph (6) of section 223(b) of such Code is amended 

25 to read as follows: 


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1 ‘‘(6) SPECIAL RULE RELATING TO DEPEND2 ENTS.—A contribution to a health savings account 

3 of a dependent of the individual to whom a deduc4 tion under section 151(c) is allowable for the taxable 

5 year shall be treated as an amount paid to the 

6 health savings account of the individual to whom a 

7 deduction is allowable under this section.’’. 

8 (g) CONFORMING AMENDMENTS.— 

9 (1) Section 223(b) of such Code is amended— 

10 (A) by striking paragraph (3) (relating to 

11 additional contributions for individuals 55 or 

12 older); 

13 (B) by striking paragraph (5) (relating to 

14 special rule for married individuals); 

15 (C) in paragraph (8)(A)(ii) by striking 

16 ‘‘high deductible’’; and 

17 (D) in the heading for paragraph (8)(B) 

18 by striking ‘‘HIGH DEDUCTIBLE’’. 

19 (2) Section 223(b) of such Code, as amended by 

20 paragraph (1) and the preceding subsections of this 

21 section, is further amended by redesignating para22 graphs (4), (6), and (8), as paragraphs (3), (4), and 

23 (5), respectively. 

24 (3) Section 224(d)(1)(A)(ii) of such Code is 

25 amended by striking ‘‘exceeds the sum of—’’ and all 


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1 that follows and inserting ‘‘exceeds the dollar 

2 amount in effect under subsection (b)(2).’’. 

3 (4) Section 223 of such Code is amended by 

4 striking subsection (g) and redesignating subsection 

5 (h) as subsection (g). 

6 (5) Section 223(g)(2) of such Code, as redesig7 nated by paragraph (4), is amended by striking 

8 ‘‘high deductible’’. 

9 (h) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to taxable years beginning after 

11 the date of the enactment of this Act. 

Æ 


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