I 
116TH CONGRESS 
2D SESSION 
H. R. 7242 
To amend the Internal Revenue Code of 1986 to permit expenditures from 
health savings accounts for gym memberships and costs of home gym 
equipment, to repeal the requirement that health plan be high deductible, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 18, 2020 
Mr. CURTIS (for himself and Ms. KENDRA S. HORN of Oklahoma) 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 
expenditures from health savings accounts for gym mem-
berships and costs of home gym equipment, to repeal 
the requirement that health plan be high deductible, and 
for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. HEALTH SAVINGS ACCOUNTS. 
(a) REPEAL OF LIMITATION ON MEDICARE-ELIGIBLE 
INDIVIDUALS.—Section 223(b) of the Internal Revenue 
Code of 1986 is amended by striking paragraph (7). 
(b) QUALIFIED MEDICAL EXPENSES.— 
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(1) GYM MEMBERSHIPS AND HOME GYM EQUIP-
MENT.—Section 223(d)(2) of the Internal Revenue 
Code of 1986 is amended by adding at the end the 
following new subparagraph: 
‘‘(E) FITNESS
FACILITY
MEMBERSHIPS 
AND HOME GYM EQUIPMENT.— 
‘‘(i) IN GENERAL.—Amounts paid for 
medical care include— 
‘‘(I) amounts paid for member-
ship at a fitness facility, and 
‘‘(II) amounts paid for home gym 
equipment. 
‘‘(ii) LIMITATION.—The amount taken 
into account under clause (i) for any tax-
able year shall not exceed— 
‘‘(I) $100 for membership at a 
fitness facility, and 
‘‘(II) $500 for home gym equip-
ment. 
‘‘(iii) FITNESS FACILITY DEFINED.— 
The term ‘fitness facility’ means a facil-
ity— 
‘‘(I) providing instruction in a 
program of physical exercise, offering 
facilities for the preservation, mainte-
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nance, encouragement, or development 
of physical fitness, or serving as the 
site of such a program of a State or 
local government, 
‘‘(II) which is not a private club 
owned and operated by its members, 
‘‘(III) which does not offer golf, 
hunting, sailing, or riding facilities, 
‘‘(IV) whose health or fitness fa-
cility is not incidental to its overall 
function and purpose, and 
‘‘(V) which is fully compliant 
with the State of jurisdiction and 
Federal anti-discrimination laws. 
‘‘(iv) HOME
GYM
EQUIPMENT.—The 
term ‘home gym equipment’ means equip-
ment that— 
‘‘(I) can be purchased for the 
preservation, maintenance, encourage-
ment, or development of physical fit-
ness in an individual’s home resi-
dence, and 
‘‘(II) is used exclusively at a resi-
dence of the individual for the pur-
poses of promoting physical exercise.’’. 
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(2) DIETARY
NUTRITIONAL
SUPPLEMENTS.— 
Section 223(d)(2) of such Code, as amended by 
paragraph (1), is amended by adding at the end the 
following: 
‘‘(F) 
DIETARY
NUTRITIONAL
SUPPLE-
MENT.—Amounts paid for a dietary supplement 
(as defined in section 201(ff) of the Federal 
Food, Drug, and Cosmetic Act (21 U.S.C. 
321(ff)) shall be treated as amounts paid for 
medical care.’’. 
(c) PREMIUMS FOR CERTAIN EXCHANGE HEALTH 
PLANS.—Subparagraph (B) of section 223(d)(2) of such 
Code is amended to read as follows: 
‘‘(B) HEALTH
INSURANCE
MAY
NOT
BE 
PURCHASED FROM ACCOUNT.— 
‘‘(i) IN GENERAL.—Subparagraph (A) 
shall not apply to any payment for insur-
ance. 
‘‘(ii) EXCEPTION RELATING TO PRE-
MIUMS FOR CERTAIN EXCHANGE HEALTH 
PLANS.— 
‘‘(I) IN
GENERAL.—Clause (i) 
shall not apply in the case of a tax-
payer who, but for the limitation re-
lating to household income, would be 
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‘‘(ii) coverage (whether through insur-
ance or otherwise) for accidents, disability, 
dental care, vision care, long-term care, or 
(in the case of plan years beginning on or 
before December 31, 2021) telehealth and 
other remote care, and 
‘‘(iii) for taxable years beginning after 
December 31, 2006, coverage under a 
health flexible spending arrangement dur-
ing any period immediately following the 
end of a plan year of such arrangement 
during which unused benefits or contribu-
tions remaining at the end of such plan 
year may be paid or reimbursed to plan 
participants for qualified benefit expenses 
incurred during such period if— 
‘‘(I) the balance in such arrange-
ment at the end of such plan year is 
zero, or 
‘‘(II) the individual is making a 
qualified HSA distribution (as defined 
in section 106(e)) in an amount equal 
to the remaining balance in such ar-
rangement as of the end of such plan 
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year, in accordance with rules pre-
scribed by the Secretary. 
‘‘(C) SPECIAL RULE FOR INDIVIDUALS ELI-
GIBLE FOR CERTAIN VETERANS BENEFITS.—An 
individual shall not fail to be treated as an eli-
gible individual for any period merely because 
the individual receives hospital care or medical 
services under any law administered by the Sec-
retary of Veterans Affairs for a service-con-
nected disability (within the meaning of section 
101(16) of title 38, United States Code).’’. 
(2) DEFINITION.—Section 223(c) of such Code 
is amended by striking paragraph (2) and redesig-
nating paragraphs (3), (4), and (5) as paragraphs 
(2), (3), and (4), respectively. 
(e) DEDUCTIBLE
AMOUNT; MONTHLY
LIMITA-
TION.—Section 223(b)(2) of such Code is amended to read 
as follows: 
‘‘(2) MONTHLY LIMITATION.—The monthly lim-
itation for any month is 1⁄12 of the deductible 
amount in effect under section 219(b) for the tax-
able year in which the month occurs.’’. 
(f) SPECIAL RULE RELATING TO DEPENDENTS.— 
Paragraph (6) of section 223(b) of such Code is amended 
to read as follows: 
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‘‘(6) SPECIAL
RULE
RELATING
TO
DEPEND-
ENTS.—A contribution to a health savings account 
of a dependent of the individual to whom a deduc-
tion under section 151(c) is allowable for the taxable 
year shall be treated as an amount paid to the 
health savings account of the individual to whom a 
deduction is allowable under this section.’’. 
(g) CONFORMING AMENDMENTS.— 
(1) Section 223(b) of such Code is amended— 
(A) by striking paragraph (3) (relating to 
additional contributions for individuals 55 or 
older); 
(B) by striking paragraph (5) (relating to 
special rule for married individuals); 
(C) in paragraph (8)(A)(ii) by striking 
‘‘high deductible’’; and 
(D) in the heading for paragraph (8)(B) 
by striking ‘‘HIGH DEDUCTIBLE’’. 
(2) Section 223(b) of such Code, as amended by 
paragraph (1) and the preceding subsections of this 
section, is further amended by redesignating para-
graphs (4), (6), and (8), as paragraphs (3), (4), and 
(5), respectively. 
(3) Section 224(d)(1)(A)(ii) of such Code is 
amended by striking ‘‘exceeds the sum of—’’ and all 
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that follows and inserting ‘‘exceeds the dollar 
amount in effect under subsection (b)(2).’’. 
(4) Section 223 of such Code is amended by 
striking subsection (g) and redesignating subsection 
(h) as subsection (g). 
(5) Section 223(g)(2) of such Code, as redesig-
nated by paragraph (4), is amended by striking 
‘‘high deductible’’. 
(h) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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