II 

117TH CONGRESS 

1ST SESSION S. 2099 

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

are not enrolled in a high deductible health plan to have access to 

health savings accounts, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JUNE 17, 2021 

Mr. SASSE introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to allow individuals who are not enrolled in a high deductible health 

plan to have access 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 ‘‘Health Savings Ac5 count Expansion Act of 2021’’. 


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•S 2099 IS

1 SEC. 2. EXPANSION OF HEALTH SAVINGS ACCOUNT ELIGI2 BILITY. 

3 (a) IN GENERAL.—Section 223 of the Internal Rev4 enue Code of 1986 is amended— 

5 (1) in subsection (b)— 

6 (A) in paragraph (2)— 

7 (i) in subparagraph (A), by striking 

8 ‘‘high deductible health plan as of the first 

9 day of such month, $2,250’’ and inserting 

10 ‘‘qualified health plan as of the first day of 

11 such month, $5,000’’, and 

12 (ii) in subparagraph (B), by striking 

13 ‘‘high deductible health plan as of the first 

14 day of such month, $4,500’’ and inserting 

15 ‘‘qualified health plan as of the first day of 

16 such month, twice the dollar amount under 

17 subparagraph (A)’’, and 

18 (B) in paragraph (8)— 

19 (i) in subparagraph (A)(ii), by strik20 ing ‘‘high deductible health plan’’ and in21 serting ‘‘qualified health plan’’, and 

22 (ii) in the heading of subparagraph 

23 (B), by striking ‘‘HIGH DEDUCTIBLE

24 HEALTH PLAN’’ and inserting ‘‘QUALIFIED

25 HEALTH PLAN’’, 

26 (2) in subsection (c)— 


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1 (A) in paragraph (1)(A), by striking ‘‘high 

2 deductible health plan’’ each place it appears 

3 and inserting ‘‘qualified health plan’’, and 

4 (B) in paragraph (2)— 

5 (i) in the heading, by striking ‘‘HIGH

6 DEDUCTIBLE HEALTH PLAN’’ and inserting 

7 ‘‘QUALIFIED HEALTH PLAN’’, 

8 (ii) by amending subparagraph (A) to 

9 read as follows: 

10 ‘‘(A) IN GENERAL.—The term ‘qualified 

11 health plan’ means a health plan that provides 

12 a level of coverage that is designed to provide 

13 benefits that are actuarially equivalent to not 

14 greater than 80 percent of the full actuarial 

15 value of the benefits provided under the plan.’’, 

16 (iii) by amending subparagraph (C) to 

17 read as follows: 

18 ‘‘(C) ABSENCE OF DEDUCTIBLE.—A health 

19 plan shall not fail to be treated as a qualified 

20 health plan by reason of failing to have a de21 ductible for any care, services, or coverage, such 

22 as preventive care, primary care, or prescription 

23 drug coverage.’’, 

24 (iv) by striking subparagraph (D), 


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1 (v) by striking ‘‘high deductible health 

2 plan’’ each place it appears in subpara3 graphs (E) and (F) and inserting ‘‘quali4 fied health plan’’, and 

5 (vi) by redesignating subparagraphs 

6 (E) and (F), as amended by clause (v), as 

7 subparagraphs (D) and (E), respectively, 

8 (3) in subsection (g)(1)— 

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

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

11 ‘‘The dollar amount in subsection (b)(2)(A)’’, 

12 (B) by amending subparagraph (B) to read 

13 as follows: 

14 ‘‘(B) the cost-of-living adjustment deter15 mined under section 1(f)(3) for the calendar 

16 year in which such taxable year begins, deter17 mined by substituting ‘2003’ for ‘2016’ in sub18 paragraph (A)(ii) thereof.’’, and 

19 (C) by striking ‘‘adjusted amounts under 

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

21 ‘‘adjusted amounts under subsection (b)(2)’’, 

22 and 

23 (4) in subsection (h)(2), by striking ‘‘high de24 ductible health plan’’ and inserting ‘‘qualified health 

25 plan’’. 


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1 (b) CONFORMING AMENDMENTS.— 

2 (1) Section 26(b)(2)(S) of the Internal Revenue 

3 Code of 1986 is amended by striking ‘‘high deduct4 ible health plan’’ and inserting ‘‘qualified health 

5 plan’’. 

6 (2) Section 106(e) of such Code is amended— 

7 (A) in the heading of paragraph (3), by 

8 striking ‘‘HIGH DEDUCTIBLE HEALTH PLAN’’ 

9 and inserting ‘‘QUALIFIED HEALTH PLAN’’, and 

10 (B) in paragraph (5)(B)(ii), by striking 

11 ‘‘high deductible health plan’’ and inserting 

12 ‘‘qualified health plan’’. 

13 (3) Section 408(d)(9) of such Code is amend14 ed— 

15 (A) in subparagraph (C)— 

16 (i) in clause (i)(I), by striking ‘‘high 

17 deductible health plan’’ and inserting 

18 ‘‘qualified health plan’’, and 

19 (ii) in clause (ii)(II), by striking ‘‘high 

20 deductible health plan’’ each place it ap21 pears and inserting ‘‘qualified health 

22 plan’’, and 

23 (B) in the heading of subparagraph (D), 

24 by striking ‘‘HIGH DEDUCTIBLE HEALTH PLAN’’ 

25 and inserting ‘‘QUALIFIED HEALTH PLAN’’. 


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•S 2099 IS

1 (4) Section 1906A(b)(2)(B) of the Social Secu2 rity Act (42 U.S.C. 1396e–1(b)(2)(B)) is amended 

3 by striking ‘‘high deductible health plan’’ and insert4 ing ‘‘qualified health plan’’. 

5 (5) Section 1938(a)(3) of the Social Security 

6 Act (42 U.S.C. 1396u–8(a)(3)) is amended by in7 serting ‘‘(as in effect on the day before the date of 

8 the enactment of the Health Savings Account Ex9 pansion Act of 2021)’’ after ‘‘section 223(c)(2)(C) of 

10 the Internal Revenue Code of 1986’’. 

11 (6) Section 2105(c)(10)(B)(ii)(II) of the Social 

12 Security Act (42 U.S.C. 1397ee(c)(10)(B)(ii)(II)) is 

13 amended by striking ‘‘high deductible health plan’’ 

14 and inserting ‘‘qualified health plan’’. 

15 (7) Section 1101(c)(2)(B)(ii) of the Patient 

16 Protection and Affordable Care Act (42 U.S.C. 

17 18001(c)(2)(B)(ii)) is amended by striking ‘‘section 

18 223(c)(2)’’ and inserting ‘‘section 223(b)(2)’’. 

19 (c) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to taxable years beginning after 

21 December 31, 2021. 

Æ 


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