I 
114TH CONGRESS 
1ST SESSION H. R. 1494 
To amend the Internal Revenue Code of 1986 to permit rollovers from 
retirement plans to health savings accounts. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 19, 2015 
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 permit 
rollovers from retirement plans to health savings accounts. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘The Retirement Health 
Savings Act of 2015’’. 
SECTION 2. ROLLOVERS FROM RETIREMENT PLANS TO 
HEALTH SAVINGS ACCOUNTS. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 139E the following new section: 
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‘‘SEC. 139F. HSA FUNDING DISTRIBUTIONS. 
‘‘(a) IN GENERAL.—In the case of an eligible indi-
vidual, gross income does not include a qualified HSA 
funding distribution. 
‘‘(b) QUALIFIED HSA FUNDING DISTRIBUTION.— 
For purposes of this section, the term ‘qualified HSA 
funding distribution’ means any distribution from an eligi-
ble retirement plan of an eligible individual to the extent 
that such distribution is contributed to a health savings 
account of such individual (or of the surviving spouse, a 
dependent of the surviving spouse, or alternate payee (as 
defined in section 414(p)(8)) of such individual) not later 
than the 60th day after the day on which such individual 
(or such surviving spouse, dependent, or alternate payee) 
receives such distribution or in a direct trustee-to-trustee 
transfer. 
‘‘(c) DISTRIBUTION TREATED
AS ROLLOVER
TO 
HSA.—For purposes of sections 223 and 4973(g), a 
qualified HSA funding distribution shall be treated as a 
rollover contribution described in section 223(f)(5). 
‘‘(d) DEFINITIONS.—For purposes of this section— 
‘‘(1) ELIGIBLE RETIREMENT PLAN.—The term 
‘eligible retirement plan’ has the meaning given such 
term by section 402(c)(8)(B), except that such term 
shall also include an eligible deferred compensation 
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(6) Section 403(b) of such Code is amended by 
adding at the end the following new paragraph: 
‘‘(15) SPECIAL
RULE
FOR
QUALIFIED
HSA 
FUNDING DISTRIBUTION.—To the extent provided in 
section 139F, paragraph (1) shall not apply to the 
amount distributed under the contract which is oth-
erwise includible in gross income under this sub-
section.’’. 
(7) Section 457(a) of such Code is amended by 
adding at the end the following new paragraph: 
‘‘(4) SPECIAL RULE FOR QUALIFIED HSA FUND-
ING DISTRIBUTION.—To the extent provided in sec-
tion 139F, paragraph (1) shall not apply to amounts 
otherwise includible in gross income under this sub-
section.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to distributions in taxable years 
beginning after the date of the enactment of this Act. 
Æ 
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