I 
117TH CONGRESS 
2D SESSION 
H. R. 6507 
To amend the Internal Revenue Code of 1986 to allow for the establishment 
of child health savings accounts, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 25, 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 allow for 
the establishment of child 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 ‘‘Child Health Savings 
Account Act of 2022’’. 
SEC. 2. HEALTH SAVINGS ACCOUNTS. 
(a) CHILD HEALTH SAVINGS ACCOUNT.—Section 
223 of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new subsection: 
‘‘(i) CHILD HEALTH SAVINGS ACCOUNT.— 
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‘‘(1) IN GENERAL.—In addition to any deduc-
tion allowed under subsection (a) for any taxable 
year, there shall be allowed as a deduction under 
this section an amount equal to the aggregate 
amount paid in cash by an individual during the tax-
able year to a child savings account of a child of the 
individual. 
‘‘(2) LIMITATION.—The amount taken into ac-
count under paragraph (1) with respect to each child 
of an individual during the taxable year shall not ex-
ceed an amount equal to $3,000. 
‘‘(3) CHILD HEALTH SAVINGS ACCOUNT.—For 
the purposes of this subsection, the term ‘child 
health savings account’ means a health savings ac-
count designated as a child health savings account 
and established for the benefit of a child of an indi-
vidual, but only if under the written governing in-
strument creating the trust, no contribution will be 
accepted to the extent such contribution, when 
added to previous contributions to the trust for the 
calendar year, exceeds the dollar amount in effect 
under paragraph (2). 
‘‘(4) TREATMENT OF ACCOUNT BEFORE AGE OF 
18.—For the purposes of this section, except as oth-
erwise provided in this subsection, a child health 
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savings account shall be treated as a health savings 
account of the parents of the child until the child at-
tained the age of 18, after which such account shall 
be treated as a health savings account of the child. 
‘‘(5) DISTRIBUTIONS.— 
‘‘(A) IN GENERAL.—For the purposes of 
this section— 
‘‘(i) 
BEFORE
AGE
OF
18.—Any 
amount paid or distributed out of a child 
health savings account before the child 
with respect to whom the account was es-
tablished has attained the age of 18, shall 
be included in the gross income of the par-
ents of the child, and subsection (f)(A) 
shall apply (relating to additional tax on 
distributions not used for qualified medical 
expenses). 
‘‘(ii) 
AGE
AND
OLDER.—Any 
amount paid or distributed out of such ac-
count after the child has attained the age 
of 18 may only be treated as used to pay 
qualified medical expenses to the extent 
such child is not covered as a dependent 
under insurance (other than permitted in-
surance) of a parent. 
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‘‘(B) EXCEPTIONS
FOR
DISABILITY
OR 
DEATH OF A CHILD.—If the child becomes dis-
abled within the meaning of section 72(m)(7) or 
dies— 
‘‘(i) paragraph (1) shall not apply to 
any subsequent payment or distribution, 
and 
‘‘(ii) a parent may rollover the 
amount in such account to an individual 
retirement plan of the parent, to any 
health savings account of the parent, or to 
any child health savings account of any 
other child of the parent. 
‘‘(6) REGULATIONS.—The Secretary shall issue 
such regulations or other guidance as may be nec-
essary or appropriate to carry out the purposes of 
this subsection.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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