I 
119TH CONGRESS 
1ST SESSION H. R. 5933 
To direct the Secretary of Transportation to carry out a grant program 
to improve highway safety. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 7, 2025 
Mr. BIGGS of Arizona introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To direct the Secretary of Transportation to carry out a 
grant program to improve highway safety. 
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 ‘‘HSAs For Heroes 
Act’’. 
SEC. 2. CONTRIBUTION ELIGIBILITY. 
(a) Amend § 223(c)(1)(C) of the Internal Revenue 
Code of 1986 by striking ‘‘for a service-connected dis-
ability (within the meaning of section 101(16) of title 38, 
United States Code)’’ so that individuals eligible for vet-
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erans benefits (even without a service-connected disability) 
may contribute to a Health Savings Account (HSA). Ef-
fective for taxable years beginning after December 31, 
2025. 
(b) Amend Section 223(c)(1). For purposes of this 
section, an ‘‘eligible individual’’ any individual who has 
served in the active military, naval, air, or space service 
(as defined in section 101(24) of title 38, United States 
Code) and who was discharged or released therefrom 
under conditions other than dishonorable. 
(c) Amend Section 223(c)(1)(C) of the Internal Rev-
enue Code of 1986 is amended by striking for a service- 
connected disability (within the meaning of section 
101(16) of title 38, United States Code). 
(d) Coordination with veterans’ benefits. Nothing in 
this Act shall be construed to reduce or limit the eligibility 
of an eligible veteran for veterans benefits under title 38, 
United States Code, or to cause duplication of benefits. 
If a device or treatment is already fully covered by the 
veteran’s benefit program, HSA funds may still be used 
for cost-sharing or for supplementary items not covered. 
(e) Effective date. The amendments made by this sec-
tion shall apply to distributions from HSAs for taxable 
years beginning after December 31, 2025. 
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SEC. 3. DISTRIBUTIONS FROM HEALTH SAVINGS ACCOUNTS 
DURING 
PERIODS 
OF 
QUALIFIED 
CAREGIVING. 
(a) IN GENERAL.—Paragraphs (1) and (2) of section 
223(f) of the Internal Revenue Code of 1986 are amended 
to read as follows: 
‘‘(1) EXCLUSION
OF
AMOUNTS
USED
FOR 
QUALIFIED
MEDICAL
EXPENSES
OR
DISTRIBUTED 
DURING PERIODS OF QUALIFIED CAREGIVING.—Any 
amount paid or distributed out of a health savings 
account shall not be includible in gross income if it 
is— 
‘‘(A) used exclusively to pay qualified med-
ical expenses of any account beneficiary, or 
‘‘(B) paid or distributed during a period of 
qualified caregiving. 
‘‘(2) INCLUSION OF AMOUNTS NEITHER USED 
FOR QUALIFIED MEDICAL EXPENSES NOR DISTRIB-
UTED
DURING
PERIODS
OF
QUALIFIED 
CAREGIVING.—Any amount paid or distributed out 
of a health savings account shall be included in the 
gross income of the account beneficiary if it is not 
described in paragraph (1).’’. 
(b) 
DEFINITION
OF
PERIOD
OF
QUALIFIED 
CAREGIVING.—Section 223(f) of the Internal Revenue 
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Code of 1986 is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(9) PERIOD OF QUALIFIED CAREGIVING.—For 
purposes of this section, the term ‘period of qualified 
caregiving’ means any period during which an indi-
vidual is on leave or not employed by reason of a sit-
uation described in subparagraphs (A) through (E) 
of section 102(a)(1) of the Family and Medical 
Leave Act of 1993.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 223(d)(1) of such Code is amended 
by inserting ‘‘or the expenses incurred during a pe-
riod of qualified caregiving of the account bene-
ficiary’’ after ‘‘paying the qualified medical expenses 
of the account beneficiary’’. 
(2) Section 223(f)(4) of such Code is amended 
in the heading by striking ‘‘DISTRIBUTIONS
NOT 
USED FOR QUALIFIED MEDICAL EXPENSES’’ and in-
serting ‘‘CERTAIN DISTRIBUTIONS’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to taxable years begin-
ning after the date of the enactment of this Act. 
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SEC. 4. NO HIGH DEDUCTIBLE HEALTH PLAN REQUIRED 
FOR HEALTH SAVINGS ACCOUNTS. 
(a) IN GENERAL.—Section 223(a) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘who is an 
eligible individual for any month during the taxable year’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 223(b) of such Code is amended by 
striking paragraphs (7) and (8). 
(2) Section 223 of such Code is amended by 
striking subsection (c). 
(c) INCREASE IN CONTRIBUTION LIMIT FOR HEALTH 
SAVINGS ACCOUNTS.— 
(1) IN GENERAL.—Section 223(b)(1) of the In-
ternal Revenue Code of 1986 is amended by striking 
‘‘the sum of the monthly’’ and all that follows 
through ‘‘eligible individual’’ and inserting ‘‘$9,000 
(twice such amount in the case of a joint return)’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 223(b) of such Code is amend-
ed by striking paragraphs (2), (3), and (5) and 
by redesignating paragraphs (4) and (6) as 
paragraphs (2) and (3), respectively. 
(B) Section 223(b)(2) of such Code (as re-
designated by subparagraph (A)) is amended by 
striking the last sentence. 
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amendments made by this Act, including rules to prevent 
abuse, duplication of benefits, ensure documentation of 
prescription/medical recommendation, and reporting to 
Congress on the use of HSAs by eligible veterans. 
(b) The Secretary of the Treasury shall include in 
the annual report to Congress (for each taxable year) a 
summary of: 
(1) the number of eligible veterans making 
HSA contributions under section 1; 
(2) the aggregate amount of HSA contributions 
and distributions made by eligible veterans under 
these amendments; 
(3) types of devices or treatments for which dis-
tributions were made under section 2; and 
(4) any issues encountered (fraud, duplication, 
program overlap) and recommendations for improve-
ment. 
SEC. 6. BUDGETARY EFFECTS AND REVENUE OFFSET. 
Requires Treasury to estimate the revenue effects of 
these amendments and provide such estimates to CBO 
within six months of enactment. 
Æ 
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