I 
116TH CONGRESS 
1ST SESSION H. R. 3594 
To amend the Internal Revenue Code of 1986 to create health freedom 
accounts available to all individuals. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 28, 2019 
Mr. ROY (for himself and Mr. BIGGS) 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 create 
health freedom accounts available to all individuals. 
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 ‘‘Healthcare Freedom 
Act of 2019’’. 
SEC. 2. HEALTH FREEDOM ACCOUNTS. 
(a) IN GENERAL.—Section 223 of the Internal Rev-
enue Code of 1986 is amended by striking ‘‘health savings 
account’’ and ‘‘health savings accounts’’ each place such 
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terms appear and inserting ‘‘health freedom account’’ and 
‘‘health freedom accounts’’, respectively. 
(b) ALL INDIVIDUALS ALLOWED DEDUCTIONS FOR 
CONTRIBUTIONS.—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’’. 
(c) NO LIMITATION ON PURCHASING HEALTH COV-
ERAGE FROM HEALTH FREEDOM ACCOUNTS.—Section 
223(d)(2) of the Internal Revenue Code of 1986 is amend-
ed by striking subparagraphs (B) and (C) and the last 
sentence of subparagraph (A) and by adding at the end 
the following new subsection: 
‘‘(B) ADDITIONAL EXPENSES.—The term 
‘qualified medical expenses’ includes costs asso-
ciated with direct primary care, health care 
sharing ministries, and medical cost sharing or-
ganizations.’’. 
(d) TRANSFERS
ALLOWED
TO
OTHER
HEALTH 
FREEDOM ACCOUNTS.—Section 223(f)(5) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(5) ROLLOVER
CONTRIBUTION.—An amount 
paid or distributed from a health freedom account is 
a rollover contribution to the extent the amount re-
ceived is paid into any other health freedom account 
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not later than the 60th day after the date of such 
payment or distribution.’’. 
(e) INCREASE IN CONTRIBUTION LIMITS.—Section 
223(b)(1) of such Code is amended by striking ‘‘the sum 
of the monthly’’ and all that follows through ‘‘eligible indi-
vidual’’ and inserting ‘‘$12,000 (twice such amount in the 
case of a joint return)’’. 
(f) CONFORMING AMENDMENTS.— 
(1) Section 223(b) of such Code is amended by 
striking paragraphs (2), (5), (7), and (8) and by re-
designating paragraphs (3), (4), and (6) as para-
graphs (2), (3), and (4), respectively. 
(2) Section 223(b)(2) of such Code (as redesig-
nated by paragraph (2)) is amended to read as fol-
lows: 
‘‘(2) ADDITIONAL
CONTRIBUTIONS
FOR
INDI-
VIDUALS 55 OR OLDER.—In the case of an individual 
who has attained age 55 before the close of the tax-
able year, the limitation under paragraph (1) shall 
be increased by $5,000.’’. 
(3) Section 223(b)(3) of such Code (as redesig-
nated by subparagraph (A)) is amended by striking 
the last sentence. 
(4) Section 223 of such Code is amended by 
striking subsection (c). 
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(5) Section 223(d)(1)(A) of such Code is 
amended by striking ‘‘will be accepted’’ and all that 
follows through the period at the end and inserting 
‘‘will be accepted unless it is in cash.’’. 
(6) Section 223(f) of such Code is amended by 
striking paragraphs (7) and (8). 
(7) Section 223(g)(1) of such Code is amend-
ed— 
(A) by striking ‘‘Each dollar amount in 
subsections (b)(2) and (c)(2)(A)’’ and inserting 
‘‘The dollar amount in subsection (b)(1)’’; 
(B) by striking ‘‘thereof’’ and all that fol-
lows in subparagraph (B) through ‘‘ ‘calendar 
year 2003’.’’ and inserting ‘‘ ‘calendar year 
1997’.’’; and 
(C) by striking ‘‘under subsections (b)(2) 
and (c)(2)(A)’’ and inserting ‘‘under subsection 
(b)(1)’’. 
(8) The table of sections for part VII of sub-
chapter B of chapter 1 of the Internal Revenue Code 
of 1986 is amended in the item relating to section 
223 by striking ‘‘savings’’ and inserting ‘‘freedom’’. 
(g) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to months in taxable 
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years beginning after the date of the enactment of this 
Act. 
SEC. 3. EXCLUSION FOR EMPLOYER CONTRIBUTIONS TO 
HEALTH FREEDOM ACCOUNTS. 
(a) EMPLOYER EXCLUSION.— 
(1) IN GENERAL.—The Internal Revenue Code 
of 1986 is amended by inserting after section 106 
the following new section: 
‘‘SEC. 106A. CONTRIBUTIONS BY EMPLOYERS TO HEALTH 
FREEDOM ACCOUNTS. 
‘‘Gross income of an employee does not include 
amounts contributed by such employee’s employer to a 
health freedom account of such employee.’’. 
(2) EXCLUSION FOR CONTRIBUTIONS BY EM-
PLOYER TO ACCIDENT AND HEALTH PLANS.—The 
Internal Revenue Code of 1986 is amended by strik-
ing section 106. 
(3) CONFORMING AMENDMENT.—The table of 
sections for part III of subchapter B of chapter 1 
is amended by striking the item relating to section 
106 and inserting the following: 
‘‘Sec. 106A. Contributions by employers to health freedom accounts.’’. 
(4) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply with respect to em-
ployees hired on or after the date that is 5 years 
after the date of the enactment of this Act. 
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(b) TRANSITION RULE.— 
(1) IN GENERAL.—Section 106(d)(1) of the In-
ternal Revenue Code of 1986 is amended to read as 
follows: 
‘‘(1) IN GENERAL.—Amounts contributed by an 
employee’s employer to any health freedom account 
(as defined in section 223(d)) of such employee shall 
be treated as employer-provided coverage for medical 
expenses under an accident or health plan.’’. 
(2) IN
GENERAL.—The amendment made by 
this subsection shall apply with respect to taxable 
years beginning after the date of the enactment of 
this Act. 
Æ 
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