I 

113TH CONGRESS 

2D SESSION H. R. 3871 

To amend the Internal Revenue Code of 1986 to allow increased contributions 

to health savings accounts, to allow Medicare and VA healthcare participants to contribute to health savings accounts, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 14, 2014 

Mr. BOUSTANY 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 allow increased contributions to health savings accounts, to allow 

Medicare and VA healthcare participants 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 ‘‘Promoting Health for 

5 Future Generations Act of 2014’’. 


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1 SEC. 2. INCREASE IN HSA CONTRIBUTION LIMITATION. 

2 (a) IN GENERAL.—Subsection (b) of section 223 of 

3 the Internal Revenue Code of 1986 (relating to monthly 

4 limitation) is amended— 

5 (1) by striking ‘‘$2,250’’ in paragraph (2)(A) 

6 and inserting ‘‘the amount in effect under subsection 

7 (c)(2)(A)(ii)(I)’’, and 

8 (2) by striking ‘‘$4,500’’ in paragraph (2)(B) 

9 and inserting ‘‘the amount in effect under subsection 

10 (c)(2)(A)(ii)(II)’’. 

11 (b) CONFORMING AMENDMENT.—Paragraph (1) of 

12 section 223(g) of such Code is amended by striking ‘‘sub13 sections (b)(2) and’’ and inserting ‘‘subsection’’. 

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

15 this section shall apply to contributions for taxable years 

16 beginning after December 31, 2014. 

17 SEC. 3. MEDICARE AND VA HEALTHCARE ENROLLEES ELI18 GIBLE TO CONTRIBUTE TO HSA. 

19 (a) IN GENERAL.— 

20 (1) Subsection (b) of section 223 of the Inter21 nal Revenue Code of 1986 is amended by striking 

22 paragraph (7) and redesignating paragraph (8) as 

23 paragraph (7). 

24 (2) Subsection (c) of section 223 of such Code 

25 (relating to definitions and special rules) is amended 

26 by adding at the end the following new paragraph: 


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1 ‘‘(6) SPECIAL RULE FOR INDIVIDUALS ENTI2 TLED TO BENEFITS UNDER MEDICARE OR EN3 ROLLED FOR HEALTH BENEFITS FROM VA.—In the 

4 case of an individual— 

5 ‘‘(A)(i) who is entitled to benefits under 

6 title XVIII of the Social Security Act, and 

7 ‘‘(ii) with respect to whom a health savings 

8 account is established in a month before the 

9 first month such individual is entitled to such 

10 benefits, or 

11 ‘‘(B)(i) who is enrolled in the patient en12 rollment system established by the Secretary of 

13 Veterans Affairs pursuant to section 1705 of 

14 title 38, United States Code, and 

15 ‘‘(ii) with respect to whom a health savings 

16 account is established in a month before the 

17 first month such individual is enrolled in such 

18 system, 

19 such individual shall be deemed to be an eligible in20 dividual.’’. 

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

22 this section shall apply to taxable years beginning after 

23 December 31, 2014. 


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1 SEC. 4. ALLOWING MSA AND HSA ROLLOVER TO ADULT 

2 CHILD OF ACCOUNT HOLDER. 

3 (a) MSAS.— 

4 (1) Subparagraph (A) of section 220(f)(8) of 

5 the Internal Revenue Code of 1986 (relating to 

6 treatment after death of account holder) is amend7 ed— 

8 (A) by inserting ‘‘or adult child’’ after 

9 ‘‘surviving spouse’’, 

10 (B) by inserting ‘‘or adult child, as the 

11 case may be,’’ after ‘‘the spouse’’, and 

12 (C) by inserting ‘‘OR ADULT CHILD’’ after 

13 ‘‘SPOUSE’’ in the heading thereof. 

14 (2) Paragraph (8) of section 220(f) of such 

15 Code is amended by adding at the end the following 

16 new subparagraph: 

17 ‘‘(C) ADULT CHILD.—For purposes of this 

18 paragraph, the term ‘adult child’ means an in19 dividual— 

20 ‘‘(i) who is a child of the deceased in21 dividual, and 

22 ‘‘(ii) with respect to whom a deduc23 tion under section 151 would not be allow24 able to another taxpayer for a taxable year 

25 beginning in the calendar year in which 

26 such individual’s taxable year begins.’’. 


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1 (b) HSAS.— 

2 (1) Subparagraph (A) of section 223(f)(8) of 

3 such Code (relating to treatment after death of ac4 count beneficiary) is amended— 

5 (A) by inserting ‘‘or adult child’’ after 

6 ‘‘surviving spouse’’, 

7 (B) by inserting ‘‘or adult child, as the 

8 case may be,’’ after ‘‘the spouse’’, and 

9 (C) by inserting ‘‘OR ADULT CHILD’’ after 

10 ‘‘SPOUSE’’ in the heading thereof. 

11 (2) Paragraph (8) of section 223(f) of such 

12 Code is amended by adding at the end the following 

13 new subparagraph: 

14 ‘‘(C) ADULT CHILD.—For purposes of this 

15 paragraph, the term ‘adult child’ has the mean16 ing given to such term by section 

17 220(f)(8)(C).’’. 

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

19 this section shall apply to taxable years beginning after 

20 December 31, 2014. 

Æ 


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