I 
115TH CONGRESS 
2D SESSION 
H. R. 6128 
To amend the Internal Revenue Code of 1986 to allow certain kinds of 
insurance and health care for individuals allowed a deduction for con-
tributions to a health savings account. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 15, 2018 
Mr. KELLY of Pennsylvania (for himself and Mr. BERA) 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 cer-
tain kinds of insurance and health care for individuals 
allowed a deduction for contributions to a health savings 
account. 
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 ‘‘HSA Employer Flexi-
bility Act’’. 
VerDate Sep 11 2014 
03:37 Jun 21, 2018
Jkt 079200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6128.IH
H6128
lotter on DSKBCFDHB2PROD with BILLS
SEC. 2. EXCEPTED BENEFITS ALLOWED AS PERMITTED IN-
SURANCE. 
(a) IN GENERAL.—Paragraph (3) of section 223(c) 
of the Internal Revenue Code of 1986 is amended by— 
(1) redesignating subparagraphs (B) and (C) as 
subparagraphs (C) and (D), respectively, and 
(2) inserting the following new subparagraph: 
‘‘(B) insurance consisting of coverage of 
excepted benefits described in section 9832(c),’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months in taxable years begin-
ning after the date of the enactment of this Act. 
SEC. 3. ON-SITE EMPLOYEE CLINICS AND RETAIL CLINICS. 
(a) IN GENERAL.—Paragraph (1) of section 223(c) 
of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following new subparagraph: 
‘‘(D) SPECIAL
RULE
FOR
QUALIFIED 
ITEMS AND SERVICES.— 
‘‘(i) IN
GENERAL.—For purposes of 
subparagraph (A)(ii), an individual shall 
not be treated as covered under a health 
plan described in subclauses (I) and (II) of 
such subparagraph merely because the in-
dividual is eligible to receive, or receives, 
qualified items and services— 
VerDate Sep 11 2014 
03:37 Jun 21, 2018
Jkt 079200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H6128.IH
H6128
lotter on DSKBCFDHB2PROD with BILLS
‘‘(I) at a healthcare facility lo-
cated at a facility owned or leased by 
the employer of the individual (or of 
the individual’s spouse), 
‘‘(II) at a healthcare facility op-
erated primarily for the benefit of em-
ployees of the employer of the indi-
vidual (or of the individual’s spouse), 
or 
‘‘(III) at a retail health clinic. 
‘‘(ii) QUALIFIED ITEMS AND SERVICES 
DEFINED.—For purposes of this subpara-
graph, the term ‘qualified items and serv-
ices’ means the following: 
‘‘(I) Physical examination. 
‘‘(II) Immunizations, including 
injections of antigens provided by em-
ployees. 
‘‘(III) Drugs or biologicals other 
than a prescribed drug (as such term 
is defined in section 213(d)(3)). 
‘‘(IV) Treatment for injuries oc-
curring in the course of employment. 
‘‘(V) Tests for conditions or in-
fectious diseases. 
VerDate Sep 11 2014 
03:37 Jun 21, 2018
Jkt 079200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H6128.IH
H6128
lotter on DSKBCFDHB2PROD with BILLS
‘‘(VI) Management of chronic 
conditions or diseases. 
‘‘(VII) Drug testing. 
‘‘(VIII) Hearing or vision screen-
ings and related services. 
‘‘(IX) Other similar items and 
services. 
‘‘(iii) RETAIL
HEALTH
CLINIC
DE-
FINED.—For purposes of this subpara-
graph, the term ‘retail health clinic’ means 
a health care facility located within a su-
permarket, pharmacy, or similar retail es-
tablishment that offers medical care by a 
licensed healthcare provider. 
‘‘(iv) AGGREGATION.—For purposes 
of clause (i), all persons treated as a single 
employer under subsection (b), (c), (m), or 
(o) of section 414 shall be treated as a sin-
gle employer.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months in taxable years begin-
ning after the date of enactment of this Act. 
VerDate Sep 11 2014 
03:37 Jun 21, 2018
Jkt 079200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H6128.IH
H6128
lotter on DSKBCFDHB2PROD with BILLS