I 
119TH CONGRESS 
1ST SESSION 
H. R. 74 
To amend the Internal Revenue Code of 1986 to allow for tax-advantaged 
distributions from health savings accounts during family or medical leave, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 3, 2025 
Mr. BIGGS of Arizona (for himself and Mr. BURLISON) 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 for 
tax-advantaged distributions from health savings ac-
counts during family or medical leave, 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 ‘‘Freedom for Families 
Act’’. 
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SEC. 2. 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 pur-
poses of this section, the term ‘period of qualified 
caregiving’ means any period during which an individual 
is on leave or not employed by reason of a situation de-
scribed 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. 3. 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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(C) Section 223(d)(1)(A)(ii) is amended by 
striking ‘‘the sum of’’ and all that follows 
through the period at the end and inserting 
‘‘the dollar amount in effect under subsection 
(b)(1).’’. 
(D) Section 223(g)(1) of such Code is 
amended— 
(i) by striking ‘‘Each dollar amount in 
subsections (b)(2) and (c)(2)(A)’’ and in-
serting ‘‘The dollar amount in subsection 
(b)(1)’’; 
(ii) by striking ‘‘thereof’’ and all that 
follows through ‘‘ ‘calendar year 2003’.’’ 
and inserting ‘‘ ‘calendar year 1997’.’’; and 
(iii) by striking ‘‘under subsections 
(b)(2) and (c)(2)(A)’’ and inserting ‘‘under 
subsection (b)(1)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to months in taxable 
years beginning after the date of the enactment of this 
Act. 
Æ 
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