I 

117TH CONGRESS 

2D SESSION H. R. 6507 

To amend the Internal Revenue Code of 1986 to allow for the establishment 

of child health savings accounts, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 25, 2022 

Ms. VAN DUYNE 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 for 

the establishment of child 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 ‘‘Child Health Savings 

5 Account Act of 2022’’. 

6 SEC. 2. HEALTH SAVINGS ACCOUNTS. 

7 (a) CHILD HEALTH SAVINGS ACCOUNT.—Section 

8 223 of the Internal Revenue Code of 1986 is amended by 

9 adding at the end the following new subsection: 

10 ‘‘(i) CHILD HEALTH SAVINGS ACCOUNT.— 


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1 ‘‘(1) IN GENERAL.—In addition to any deduc2 tion allowed under subsection (a) for any taxable 

3 year, there shall be allowed as a deduction under 

4 this section an amount equal to the aggregate 

5 amount paid in cash by an individual during the tax6 able year to a child savings account of a child of the 

7 individual. 

8 ‘‘(2) LIMITATION.—The amount taken into ac9 count under paragraph (1) with respect to each child 

10 of an individual during the taxable year shall not ex11 ceed an amount equal to $3,000. 

12 ‘‘(3) CHILD HEALTH SAVINGS ACCOUNT.—For 

13 the purposes of this subsection, the term ‘child 

14 health savings account’ means a health savings ac15 count designated as a child health savings account 

16 and established for the benefit of a child of an indi17 vidual, but only if under the written governing in18 strument creating the trust, no contribution will be 

19 accepted to the extent such contribution, when 

20 added to previous contributions to the trust for the 

21 calendar year, exceeds the dollar amount in effect 

22 under paragraph (2). 

23 ‘‘(4) TREATMENT OF ACCOUNT BEFORE AGE OF

24 18.—For the purposes of this section, except as oth25 erwise provided in this subsection, a child health 


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1 savings account shall be treated as a health savings 

2 account of the parents of the child until the child at3 tained the age of 18, after which such account shall 

4 be treated as a health savings account of the child. 

5 ‘‘(5) DISTRIBUTIONS.— 

6 ‘‘(A) IN GENERAL.—For the purposes of 

7 this section— 

8 ‘‘(i) BEFORE AGE OF 18.—Any 

9 amount paid or distributed out of a child 

10 health savings account before the child 

11 with respect to whom the account was es12 tablished has attained the age of 18, shall 

13 be included in the gross income of the par14 ents of the child, and subsection (f)(A) 

15 shall apply (relating to additional tax on 

16 distributions not used for qualified medical 

17 expenses). 

18 ‘‘(ii) AGE 18 AND OLDER.—Any 

19 amount paid or distributed out of such ac20 count after the child has attained the age 

21 of 18 may only be treated as used to pay 

22 qualified medical expenses to the extent 

23 such child is not covered as a dependent 

24 under insurance (other than permitted in25 surance) of a parent. 


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1 ‘‘(B) EXCEPTIONS FOR DISABILITY OR

2 DEATH OF A CHILD.—If the child becomes dis3 abled within the meaning of section 72(m)(7) or 

4 dies— 

5 ‘‘(i) paragraph (1) shall not apply to 

6 any subsequent payment or distribution, 

7 and 

8 ‘‘(ii) a parent may rollover the 

9 amount in such account to an individual 

10 retirement plan of the parent, to any 

11 health savings account of the parent, or to 

12 any child health savings account of any 

13 other child of the parent. 

14 ‘‘(6) REGULATIONS.—The Secretary shall issue 

15 such regulations or other guidance as may be nec16 essary or appropriate to carry out the purposes of 

17 this subsection.’’. 

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

19 this section shall apply to taxable years beginning after 

20 the date of the enactment of this Act. 

Æ 


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