I 

118TH CONGRESS 

1ST SESSION H. R. 1769 

To amend the Internal Revenue Code of 1986 to create health freedom 

accounts available to all individuals. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 23, 2023 

Mr. ROY (for himself, Mr. WEBER of Texas, Mr. GREEN of Tennessee, Mr. 

ROSENDALE, Ms. GREENE of Georgia, Mrs. BOEBERT, and Mr. GOOD of 

Virginia) 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 create 

health freedom accounts available to all individuals. 

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 ‘‘Healthcare Freedom 

5 Act of 2023’’. 

6 SEC. 2. HEALTH FREEDOM ACCOUNTS. 

7 (a) IN GENERAL.—Section 223 of the Internal Rev8 enue Code of 1986 is amended by striking ‘‘health savings 

9 account’’ and ‘‘health savings accounts’’ each place such 


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1 terms appear and inserting ‘‘health freedom account’’ and 

2 ‘‘health freedom accounts’’, respectively. 

3 (b) ALL INDIVIDUALS ALLOWED DEDUCTIONS FOR

4 CONTRIBUTIONS.—Section 223(a) of the Internal Revenue 

5 Code of 1986 is amended by striking ‘‘who is an eligible 

6 individual for any month during the taxable year’’. 

7 (c) NO LIMITATION ON PURCHASING HEALTH COV8 ERAGE FROM HEALTH FREEDOM ACCOUNTS.—Section 

9 223(d)(2) of the Internal Revenue Code of 1986 is amend10 ed by striking subparagraphs (B) and (C) and the last 

11 sentence of subparagraph (A) and by adding at the end 

12 the following new subsection: 

13 ‘‘(B) ADDITIONAL EXPENSES.—The term 

14 ‘qualified medical expenses’ includes costs asso15 ciated with direct primary care, health care 

16 sharing ministries, and medical cost sharing or17 ganizations.’’. 

18 (d) TRANSFERS ALLOWED TO OTHER HEALTH

19 FREEDOM ACCOUNTS.—Section 223(f)(5) of the Internal 

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

21 ‘‘(5) ROLLOVER CONTRIBUTION.—An amount 

22 paid or distributed from a health freedom account is 

23 a rollover contribution to the extent the amount re24 ceived is paid into any other health freedom account 


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1 not later than the 60th day after the date of such 

2 payment or distribution.’’. 

3 (e) INCREASE IN CONTRIBUTION LIMITS.—Section 

4 223(b)(1) of such Code is amended by striking ‘‘the sum 

5 of the monthly’’ and all that follows through ‘‘eligible indi6 vidual’’ and inserting ‘‘$12,000 (twice such amount in the 

7 case of a joint return)’’. 

8 (f) CONFORMING AMENDMENTS.— 

9 (1) Section 223(b) of such Code is amended by 

10 striking paragraphs (2), (5), (7), and (8) and by re11 designating paragraphs (3), (4), and (6) as para12 graphs (2), (3), and (4), respectively. 

13 (2) Section 223(b)(2) of such Code (as redesig14 nated by paragraph (2)) is amended to read as fol15 lows: 

16 ‘‘(2) ADDITIONAL CONTRIBUTIONS FOR INDI17 VIDUALS 55 OR OLDER.—In the case of an individual 

18 who has attained age 55 before the close of the tax19 able year, the limitation under paragraph (1) shall 

20 be increased by $5,000.’’. 

21 (3) Section 223(b)(3) of such Code (as redesig22 nated by subparagraph (A)) is amended by striking 

23 the last sentence. 

24 (4) Section 223 of such Code is amended by 

25 striking subsection (c). 


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1 (5) Section 223(d)(1)(A) of such Code is 

2 amended by striking ‘‘will be accepted’’ and all that 

3 follows through the period at the end and inserting 

4 ‘‘will be accepted unless it is in cash.’’. 

5 (6) Section 223(f) of such Code is amended by 

6 striking paragraphs (7) and (8). 

7 (7) Section 223(g)(1) of such Code is amend8 ed— 

9 (A) by striking ‘‘Each dollar amount in 

10 subsections (b)(2) and (c)(2)(A)’’ and inserting 

11 ‘‘The dollar amount in subsection (b)(1)’’; 

12 (B) by striking ‘‘thereof’’ and all that fol13 lows in subparagraph (B) through ‘‘ ‘calendar 

14 year 2003’.’’ and inserting ‘‘ ‘calendar year 

15 1997’.’’; and 

16 (C) by striking ‘‘under subsections (b)(2) 

17 and (c)(2)(A)’’ and inserting ‘‘under subsection 

18 (b)(1)’’. 

19 (8) The table of sections for part VII of sub20 chapter B of chapter 1 of the Internal Revenue Code 

21 of 1986 is amended in the item relating to section 

22 223 by striking ‘‘savings’’ and inserting ‘‘freedom’’. 

23 (g) EFFECTIVE DATE.—The amendments made by 

24 this section shall apply with respect to months in taxable 


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1 years beginning after the date of the enactment of this 

2 Act. 

3 SEC. 3. EXCLUSION FOR EMPLOYER CONTRIBUTIONS TO 

4 HEALTH FREEDOM ACCOUNTS. 

5 (a) EMPLOYER EXCLUSION.— 

6 (1) IN GENERAL.—The Internal Revenue Code 

7 of 1986 is amended by inserting after section 106 

8 the following new section: 

9 ‘‘SEC. 106A. CONTRIBUTIONS BY EMPLOYERS TO HEALTH 

10 FREEDOM ACCOUNTS. 

11 ‘‘In the case of any employee hired by an employer 

12 on or after the date that is 5 years after the date of the 

13 enactment of this section, gross income of such employee 

14 does not include amounts contributed by such employer 

15 to a health freedom account of such employee.’’. 

16 (2) EXCLUSION FOR CONTRIBUTIONS BY EM17 PLOYER TO ACCIDENT AND HEALTH PLANS.—Sec18 tion 106 of such Code is amended by adding at the 

19 end the following new subsection: 

20 ‘‘(h) TERMINATION.—In the case of any employee 

21 hired by an employer on or after the date that is 5 years 

22 after the date of the enactment of this section, this section 

23 shall not apply to coverage provided by such employer with 

24 respect to such employee.’’. 


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1 (3) CONFORMING AMENDMENT.—The table of 

2 sections for part III of subchapter B of chapter 1 

3 of such Code is amended by striking the item relat4 ing to section 106 and inserting the following: 

‘‘Sec. 106A. Contributions by employers to health freedom accounts.’’. 

5 (4) EFFECTIVE DATE.—The amendments made 

6 by this subsection shall apply with respect to em7 ployees hired on or after the date that is 5 years 

8 after the date of the enactment of this Act. 

9 (b) TRANSITION RULE.— 

10 (1) IN GENERAL.—Section 106(d)(1) of the In11 ternal Revenue Code of 1986 is amended to read as 

12 follows: 

13 ‘‘(1) IN GENERAL.—Amounts contributed by an 

14 employee’s employer to any health freedom account 

15 (as defined in section 223(d)) of such employee shall 

16 be treated as employer-provided coverage for medical 

17 expenses under an accident or health plan.’’. 

18 (2) IN GENERAL.—The amendment made by 

19 this subsection shall apply with respect to taxable 

20 years beginning after the date of the enactment of 

21 this Act. 

Æ 


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