I 

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. 

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 Act’’. 

6 SEC. 2. MAXIMUM CONTRIBUTION LIMIT TO HSA IN7 CREASED TO AMOUNT OF DEDUCTIBLE AND 

8 OUT-OF-POCKET LIMITATION. 

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

10 of the Internal Revenue Code of 1986 is amended by strikVerDate Sep 11 2014 22:32 Jan 24, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H457.IH H457

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1 ing ‘‘$2,250’’ and inserting ‘‘the amount in effect under 

2 subsection (c)(2)(A)(ii)(I)’’. 

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

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

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

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

7 this section shall apply to taxable years beginning after 

8 the date of the enactment of this Act. 

9 SEC. 3. TREATMENT OF DIRECT PRIMARY CARE SERVICE 

10 ARRANGEMENTS. 

11 (a) IN GENERAL.—Section 223(c) of the Internal 

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

13 the following new paragraph: 

14 ‘‘(6) TREATMENT OF DIRECT PRIMARY CARE

15 SERVICE ARRANGEMENTS.—An arrangement under 

16 which an individual is provided coverage restricted to 

17 primary care services in exchange for a fixed peri18 odic fee or payment for such services— 

19 ‘‘(A) shall not be treated as a health plan 

20 described in subclause (I) or (II) of paragraph 

21 (1)(A)(ii) for purposes of such paragraph, and 

22 ‘‘(B) shall not be treated as insurance for 

23 purposes of subsection (d)(2)(B).’’. 

24 (b) CERTAIN PROVIDER FEES TO BE TREATED AS

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1 ed by redesignating paragraph (4) as paragraph (5) and 

2 by inserting after paragraph (3) the following new para3 graph: 

4 ‘‘(4) PERIODIC PROVIDER FEES.—The term 

5 ‘medical care’ shall include— 

6 ‘‘(A) periodic fees paid to a primary care 

7 physician for a defined set of medical services 

8 or the right to receive medical services on an 

9 as-needed basis, and 

10 ‘‘(B) pre-paid primary care services de11 signed to screen for, diagnose, cure, mitigate, 

12 treat, or prevent disease and promote 

13 wellness.’’. 

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

15 this section shall apply to taxable years beginning after 

16 the date of the enactment of this Act. 

17 SEC. 4. FITNESS CENTER MEMBERSHIP AS AN ALLOWABLE 

18 HSA EXPENSE. 

19 (a) IN GENERAL.—Subparagraph (A) of section 

20 223(d)(2) of the Internal Revenue Code of 1986 is amend21 ed by adding at the end the following: ‘‘Such term shall 

22 include amounts paid for membership in a fitness center.’’. 


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

2 this section shall apply to taxable years beginning after 

3 the date of the enactment of this Act. 

Æ 


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