IV 
115TH CONGRESS 
2D SESSION 
H. RES. 1184 
Expressing the sense of the House of Representatives that the 15th anniver-
sary of the creation of Health Savings Accounts should be remembered 
as a turning point in the history of health care in the United States. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 20, 2018 
Mr. PAULSEN submitted the following resolution; which was referred to the 
Committee on Ways and Means 
RESOLUTION 
Expressing the sense of the House of Representatives that 
the 15th anniversary of the creation of Health Savings 
Accounts should be remembered as a turning point in 
the history of health care in the United States. 
Whereas Health Savings Accounts (HSAs) were created in 
section 223 of the Internal Revenue Code of 1986 as part 
of the Medicare Prescription Drug, Improvement, and 
Modernization Act of 2003 (Public Law 108–173); 
Whereas, December 8, 2018, marks the 15th anniversary of 
the enactment of Health Savings Accounts; 
Whereas an increasing number of Americans are facing rising 
out-of-pocket health care costs as they struggle to find 
affordable coverage; 
VerDate Sep 11 2014 
02:06 Dec 21, 2018
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6300
E:\BILLS\HR1184.IH
HR1184
dlhill on DSK3GLQ082PROD with BILLS
•HRES 1184 IH 
Whereas Health Savings Accounts help more than 20 million 
Americans pay for out-of-pocket health care costs; 
Whereas there are more than 23 million Health Savings Ac-
counts holding more than $51,000,000,000 in assets; 
Whereas a Health Savings Account paired with HSA-quali-
fied insurance provides protection against future high or 
unexpected medical bills; 
Whereas a HSA provides triple tax savings including— 
(1) tax deductions when funds are deposited into the 
account; 
(2) tax-free earnings through investment; and 
(3) tax-free withdrawals for qualified medical ex-
penses; 
Whereas funds in Health Savings Accounts do not expire at 
the end of each calendar year and roll over automatically 
from one year to the next, accumulating over time; 
Whereas there are no ‘‘use it or lose it’’ rules for HSAs; 
Whereas funds in a Health Savings Account may be used to 
pay for current medical expenses, or saved for future 
needs, such as— 
(1) medical expenses not covered by health insur-
ance; 
(2) health insurance premiums or out-of-pocket med-
ical expenses if unemployed; 
(3) out-of-pocket medical expenses after retirement; 
(4) out-of-pocket expenses for individuals covered by 
Medicare; and 
(5) long-term care expenses and insurance; 
Whereas funds in Health Savings Accounts may be invested 
in the same types of investments permitted for Individual 
Retirement Accounts; 
VerDate Sep 11 2014 
02:06 Dec 21, 2018
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6300
E:\BILLS\HR1184.IH
HR1184
dlhill on DSK3GLQ082PROD with BILLS
•HRES 1184 IH 
Whereas Health Savings Account owners control all the deci-
sions about— 
(1) which financial institution to hold deposits in the 
account; 
(2) how much money to deposit into the account; 
(3) whether to save the money in the account for fu-
ture expenses or pay current medical expenses; 
(4) which medical expenses to pay from the account; 
(5) whether to invest any of the money in the ac-
count; and 
(6) which investments to make; and 
Whereas Health Savings Accounts are completely portable, 
meaning account owners may keep their HSA even if 
they— 
(1) change jobs; 
(2) become unemployed; 
(3) change their health insurance policy; 
(4) change their marital status; or 
(5) move to another State: Now, therefore, be it 
Resolved, That the House of Representatives— 
(1) commemorates the 15th anniversary of the 
creation of Health Savings Accounts; 
(2) commends those individuals and organiza-
tions that have brought Health Savings Accounts 
and their associated HSA-qualified health plans to 
American consumers, including employers, insurers, 
banks, credit unions, and third-party administrators; 
(3) recognizes the current and former staff of 
the Department of the Treasury, the Internal Rev-
VerDate Sep 11 2014 
02:06 Dec 21, 2018
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\HR1184.IH
HR1184
dlhill on DSK3GLQ082PROD with BILLS
•HRES 1184 IH 
enue Service, and the Department of Labor in shap-
ing the policies and implementation of Health Sav-
ings Accounts; 
(4) encourages all Americans to consider par-
ticipating in a Health Savings Account to help them 
pay for their out-of-pocket health care expenses and 
plan for their future expenses in retirement; and 
(5) supports the expansion of Health Savings 
Accounts in public insurance programs such as 
Medicare, Medicaid, Tricare, and the Veterans Af-
fairs health system. 
Æ 
VerDate Sep 11 2014 
02:06 Dec 21, 2018
Jkt 089200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\HR1184.IH
HR1184
dlhill on DSK3GLQ082PROD with BILLS