I 

117TH CONGRESS 

2D SESSION H. R. 6474 

To amend the Internal Revenue Code of 1986 to raise the limit on contributions to health savings accounts, to remove the requirement to maintain 

high deductible coverage with respect to such accounts, to include drugs 

and medicine as qualified medical expenses for the purposes of such 

accounts, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 21, 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 raise the 

limit on contributions to health savings accounts, to remove the requirement to maintain high deductible coverage with respect to such accounts, to include drugs 

and medicine as qualified medical expenses for the purposes of such 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 Free5 dom Act of 2022’’. 


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1 SEC. 2. HEALTH SAVINGS ACCOUNTS. 

2 (a) CONTRIBUTION LIMIT INCREASE.— 

3 (1) INDIVIDUAL COVERAGE.—Section 

4 223(b)(2)(A) of the Internal Revenue Code of 1986 

5 is amended by striking ‘‘$2,250’’ and inserting 

6 ‘‘$6,000’’. 

7 (2) FAMILY COVERAGE.—Section 223(b)(2)(B) 

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

9 inserting ‘‘$16,000’’. 

10 (b) REQUIREMENT TO MAINTAIN COVERAGE UNDER

11 A HIGH DEDUCTIBLE PLAN REMOVED.— 

12 (1) Section 223(c)(1) of the Internal Revenue 

13 Code of 1986 is amended to read as follows: 

14 ‘‘(1) ELIGIBLE INDIVIDUAL.— 

15 ‘‘(A) IN GENERAL.—The term ‘eligible in16 dividual’ means, with respect to any month, any 

17 individual if such individual is covered under 

18 any health plan as of the 1st day of such 

19 month. 

20 ‘‘(B) SPECIAL RULE FOR INDIVIDUALS EL21 IGIBLE FOR CERTAIN VETERANS BENEFITS.— 

22 An individual shall not fail to be treated as an 

23 eligible individual for any period merely because 

24 the individual receives hospital care or medical 

25 services under any law administered by the Sec26 retary of Veterans Affairs for a service-conVerDate Sep 11 2014 02:06 Jan 25, 2022 Jkt 029200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H6474.IH H6474

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1 nected disability (within the meaning of section 

2 101(16) of title 38, United States Code). 

3 ‘‘(C) SPECIAL RULE FOR INDIVIDUALS RE4 CEIVING BENEFITS SUBJECT TO SURPRISE

5 BILLING STATUTES.—An individual shall not 

6 fail to be treated as an eligible individual for 

7 any period merely because the individual re8 ceives benefits for medical care subject to and 

9 in accordance with section 9816 or 9817, sec10 tion 2799A–1 or 2799A–2 of the Public Health 

11 Service Act, or section 716 or 717 of the Em12 ployee Retirement Income Security Act of 1974, 

13 or any State law providing similar protections 

14 to such individual.’’. 

15 (2) CONFORMING AMENDMENTS.— 

16 (A) Section 223 of such Code is amend17 ed— 

18 (i) in subsection (c), by striking para19 graph (2), 

20 (ii) by striking ‘‘high deductible’’ each 

21 place such term appears, and 

22 (iii) in subsection (b)(8)(B), in the 

23 heading by striking ‘‘HIGH DEDUCTIBLE’’. 

24 (B) Section 106(e) of such Code is amend25 ed— 


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1 (i) in paragraph (3), in the heading 

2 by striking ‘‘HIGH DEDUCTIBLE’’, and 

3 (ii) in paragraph (5)(B)(ii), by strik4 ing ‘‘high deductible’’. 

5 (C) Section 408(d)(9) of such Code is 

6 amended— 

7 (i) by striking ‘‘high deductible’’ each 

8 place such term appears, and 

9 (ii) in subparagraph (D), in the head10 ing by striking ‘‘HIGH DEDUCTIBLE’’. 

11 (D) Sections 1396e–1(b)(2)(B) and 

12 1397ee(c)(10)(B)(ii)(II) are amended by strik13 ing ‘‘section 223(c)(2)’’ and inserting ‘‘section 

14 220(c)(2)’’. 

15 (c) INCLUDING MEDICINE AND DRUGS AS QUALIFIED

16 MEDICAL EXPENSES.— 

17 (1) Section 223(d)(2) of such Code is amended 

18 to read as follows: 

19 ‘‘(2) QUALIFIED MEDICAL EXPENSES.—The 

20 term ‘qualified medical expenses’ means the fol21 lowing: 

22 ‘‘(A) With respect to an account bene23 ficiary, amounts paid by such beneficiary for 

24 any of the following for such individual, the 

25 spouse of such individual, any dependent (as 


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1 defined in section 152, determined without re2 gard to subsections (b)(1), (b)(2), and 

3 (d)(1)(B) thereof), or of such individual, but 

4 only to the extent such amounts are not com5 pensated for by insurance or otherwise: 

6 ‘‘(i) Medical care (as defined in sec7 tion 213(d)). 

8 ‘‘(ii) Medicine and drugs. 

9 ‘‘(iii) A tampon, pad, liner, cup, 

10 sponge, or similar product used by individ11 uals with respect to menstruation or other 

12 genital-tract secretions. 

13 ‘‘(B) With respect to an account bene14 ficiary, amounts paid by such beneficiary for 

15 long-term care expenses for a parent of such in16 dividual, but only to the extent such amounts 

17 are not compensated for by insurance or other18 wise.’’. 

19 (2) CONFORMING AMENDMENT.—Section 

20 223(c) of such Code is amended by striking para21 graph (3). 

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

23 this section shall apply to taxable years beginning after 

24 the date of the enactment of this Act. 

Æ 


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