I 
117TH CONGRESS 
2D SESSION 
H. R. 6474 
To amend the Internal Revenue Code of 1986 to raise the limit on contribu-
tions to health savings accounts, to remove the requirement to maintain 
high deductible coverage with respect to such accounts, to include drugs 
and medicine as qualified medical expenses for the purposes of such 
accounts, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 21, 2022 
Ms. VAN DUYNE 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 raise the 
limit on contributions to health savings accounts, to re-
move the requirement to maintain high deductible cov-
erage with respect to such accounts, to include drugs 
and medicine as qualified medical expenses for the pur-
poses of such 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 ‘‘Health Savings Free-
dom Act of 2022’’. 
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SEC. 2. HEALTH SAVINGS ACCOUNTS. 
(a) CONTRIBUTION LIMIT INCREASE.— 
(1) 
INDIVIDUAL
COVERAGE.—Section 
223(b)(2)(A) of the Internal Revenue Code of 1986 
is amended by striking ‘‘$2,250’’ and inserting 
‘‘$6,000’’. 
(2) FAMILY COVERAGE.—Section 223(b)(2)(B) 
of such Code is amended by striking ‘‘$4,500’’ and 
inserting ‘‘$16,000’’. 
(b) REQUIREMENT TO MAINTAIN COVERAGE UNDER 
A HIGH DEDUCTIBLE PLAN REMOVED.— 
(1) Section 223(c)(1) of the Internal Revenue 
Code of 1986 is amended to read as follows: 
‘‘(1) ELIGIBLE INDIVIDUAL.— 
‘‘(A) IN GENERAL.—The term ‘eligible in-
dividual’ means, with respect to any month, any 
individual if such individual is covered under 
any health plan as of the 1st day of such 
month. 
‘‘(B) SPECIAL RULE FOR INDIVIDUALS EL-
IGIBLE FOR CERTAIN VETERANS BENEFITS.— 
An individual shall not fail to be treated as an 
eligible 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-
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nected disability (within the meaning of section 
101(16) of title 38, United States Code). 
‘‘(C) SPECIAL RULE FOR INDIVIDUALS RE-
CEIVING
BENEFITS
SUBJECT
TO
SURPRISE 
BILLING
STATUTES.—An individual shall not 
fail to be treated as an eligible individual for 
any period merely because the individual re-
ceives benefits for medical care subject to and 
in accordance with section 9816 or 9817, sec-
tion 2799A–1 or 2799A–2 of the Public Health 
Service Act, or section 716 or 717 of the Em-
ployee Retirement Income Security Act of 1974, 
or any State law providing similar protections 
to such individual.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 223 of such Code is amend-
ed— 
(i) in subsection (c), by striking para-
graph (2), 
(ii) by striking ‘‘high deductible’’ each 
place such term appears, and 
(iii) in subsection (b)(8)(B), in the 
heading by striking ‘‘HIGH DEDUCTIBLE’’. 
(B) Section 106(e) of such Code is amend-
ed— 
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