I 
118TH CONGRESS 
2D SESSION 
H. R. 9141 
To amend the Internal Revenue Code of 1986 to expand eligibility for health 
savings accounts, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 25, 2024 
Mrs. CAMMACK (for herself, Mrs. CHAVEZ-DEREMER, and Mr. KEAN of New 
Jersey) 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 expand 
eligibility for health savings accounts, 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. SHORT TITLE. 
This Act may be cited as the ‘‘Increasing Value for 
Families with HSAs Act of 2024’’ or the ‘‘IVF with HSAs 
Act of 2024’’. 
SEC. 2. HEALTH SAVINGS ACCOUNT ELIGIBILITY. 
(a) IN GENERAL.—Paragraph (1) of section 223(c) 
of the Internal Revenue Code of 1986 is amended to read 
as follows: 
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through ‘‘ ‘calendar year 2003’.’’ and inserting 
‘‘ ‘calendar year 1997’ for ‘calendar year 2016’ 
in subparagraph (A)(ii) thereof.’’. 
(5) The heading of subparagraph (B) of section 
223(b)(8) of such Code is amended by striking 
‘‘HIGH DEDUCTIBLE HEALTH PLAN’’. 
(6) Section 26(b)(2)(S) of such Code is amend-
ed by striking ‘‘high deductible health plan’’. 
(7) The heading of paragraph (3) of section 
106(e) of such Code is amended by striking ‘‘HIGH 
DEDUCTIBLE HEALTH PLAN’’. 
(8) Clause (ii) of section 106(e)(5)(B) of such 
Code is amended by striking ‘‘a high deductible 
health plan’’ and inserting ‘‘any health insurance 
coverage’’. 
(9) Paragraph (9) of section 408(d) of such 
Code is amended— 
(A) by striking ‘‘high deductible health 
plan’’ in subparagraph (C)(i)(I) and inserting 
‘‘health insurance’’, 
(B) by striking ‘‘coverage under a high de-
ductible health plan’’ both places it appears in 
subparagraph (C)(ii)(II) and inserting ‘‘health 
insurance coverage’’, and 
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(C) 
by 
striking 
‘‘HIGH
DEDUCTIBLE 
HEALTH PLAN’’ in the heading of subparagraph 
(D). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
SEC. 3. INCREASE IN HSA CONTRIBUTION LIMITATIONS. 
(a) IN GENERAL.—Paragraph (2) of section 223(b) 
of the Internal Revenue Code of 1986, as amended by this 
Act, is further amended— 
(1) by striking ‘‘$2,250’’ in subparagraph (A) 
and inserting ‘‘$8,600’’, and 
(2) by striking ‘‘$4,500’’ in subparagraph (B) 
and inserting ‘‘$17,100’’. 
(b) COST-OF-LIVING ADJUSTMENT.—Paragraph (1) 
of section 223(g) of the Internal Revenue Code of 1986, 
as amended by this Act, is further amended— 
(1) by striking ‘‘Each’’ and inserting ‘‘In the 
case of a taxable year beginning after 2025, each’’, 
and 
(2) by striking ‘‘calendar year 1997’’ and in-
serting ‘‘calendar year 2024’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
Æ 
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