I 

114TH CONGRESS 

2D SESSION H. R. 5445 

To amend the Internal Revenue Code of 1986 to improve the rules with 

respect to health savings accounts. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 10, 2016 

Mr. PAULSEN (for himself and Mr. BURGESS) 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 improve 

the rules with respect to health savings accounts. 

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

3 SECTION 1. ALLOW BOTH SPOUSES TO MAKE CATCH-UP 

4 CONTRIBUTIONS TO THE SAME HEALTH SAV5 INGS ACCOUNT. 

6 (a) IN GENERAL.—Section 223(b)(5) of the Internal 

7 Revenue Code of 1986 is amended to read as follows: 

8 ‘‘(5) SPECIAL RULE FOR MARRIED INDIVIDUALS

9 WITH FAMILY COVERAGE.— 


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1 ‘‘(A) IN GENERAL.—In the case of individ2 uals who are married to each other, if both 

3 spouses are eligible individuals and either 

4 spouse has family coverage under a high de5 ductible health plan as of the first day of any 

6 month— 

7 ‘‘(i) the limitation under paragraph 

8 (1) shall be applied by not taking into ac9 count any other high deductible health 

10 plan coverage of either spouse (and if such 

11 spouses both have family coverage under 

12 separate high deductible health plans, only 

13 one such coverage shall be taken into ac14 count), 

15 ‘‘(ii) such limitation (after application 

16 of clause (i)) shall be reduced by the ag17 gregate amount paid to Archer MSAs of 

18 such spouses for the taxable year, and 

19 ‘‘(iii) such limitation (after application 

20 of clauses (i) and (ii)) shall be divided 

21 equally between such spouses unless they 

22 agree on a different division. 

23 ‘‘(B) TREATMENT OF ADDITIONAL CON24 TRIBUTION AMOUNTS.—If both spouses referred 

25 to in subparagraph (A) have attained age 55 


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1 before the close of the taxable year, the limita2 tion referred to in subparagraph (A)(iii) which 

3 is subject to division between the spouses shall 

4 include the additional contribution amounts de5 termined under paragraph (3) for both spouses. 

6 In any other case, any additional contribution 

7 amount determined under paragraph (3) shall 

8 not be taken into account under subparagraph 

9 (A)(iii) and shall not be subject to division be10 tween the spouses.’’. 

11 (b) EFFECTIVE DATE.—The amendment made by 

12 this section shall apply to taxable years beginning after 

13 December 31, 2016. 

14 SEC. 2. SPECIAL RULE FOR CERTAIN MEDICAL EXPENSES 

15 INCURRED BEFORE ESTABLISHMENT OF 

16 HEALTH SAVINGS ACCOUNT. 

17 (a) IN GENERAL.—Section 223(d)(2) of the Internal 

18 Revenue Code of 1986 is amended by adding at the end 

19 the following new subparagraph: 

20 ‘‘(D) TREATMENT OF CERTAIN MEDICAL

21 EXPENSES INCURRED BEFORE ESTABLISHMENT

22 OF ACCOUNT.—If a health savings account is 

23 established during the 60-day period beginning 

24 on the date that coverage of the account bene25 ficiary under a high deductible health plan beVerDate Sep 11 2014 04:50 Jun 11, 2016 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H5445.IH H5445

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1 gins, then, solely for purposes of determining 

2 whether an amount paid is used for a qualified 

3 medical expense, such account shall be treated 

4 as having been established on the date that 

5 such coverage begins.’’. 

6 (b) EFFECTIVE DATE.—The amendment made by 

7 this section shall apply with respect to coverage beginning 

8 after December 31, 2016. 

9 SEC. 3. MAXIMUM CONTRIBUTION LIMIT TO HEALTH SAV10 INGS ACCOUNT INCREASED TO AMOUNT OF 

11 DEDUCTIBLE AND OUT-OF-POCKET LIMITA12 TION. 

13 (a) SELF-ONLY COVERAGE.—Section 223(b)(2)(A) 

14 of the Internal Revenue Code of 1986 is amended by strik15 ing ‘‘$2,250’’ and inserting ‘‘the amount in effect under 

16 subsection (c)(2)(A)(ii)(I)’’. 

17 (b) FAMILY COVERAGE.—Section 223(b)(2)(B) of 

18 such Code is amended by striking ‘‘$4,500’’ and inserting 

19 ‘‘the amount in effect under subsection (c)(2)(A)(ii)(II)’’. 

20 (c) CONFORMING AMENDMENT.—Section 223(g)(1) 

21 of such Code is amended by striking ‘‘subsections (b)(2) 

22 and’’ and inserting ‘‘subsection’’. 


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1 (d) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2016. 

Æ 


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