I 
114TH CONGRESS 
1ST SESSION H. R. 3006 
To amend the Internal Revenue Code of 1986 to improve health savings 
accounts, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 9, 2015 
Mr. FLEMING 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 improve 
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, ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Helping Save Americans’ Health Care Choices Act of 
2015’’. 
(b) TABLE OF SECTIONS.—The table of sections for 
this Act is as follows: 
Sec. 1. Short title, etc. 
Sec. 2. Elimination of requirement that coverage must be under a high deduct-
ible health plan. 
Sec. 3. Increase the maximum contribution limit to an HSA. 
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Sec. 4. Allow both spouses to make catch-up contributions to the same HSA 
account. 
Sec. 5. HSA funds may be used for health insurance premiums. 
Sec. 6. Increased portability of health savings accounts. 
Sec. 7. Certain physician fees to be treated as medical care. 
Sec. 8. Special rule for certain medical expenses incurred before establishment 
of account. 
Sec. 9. Medicare recipients made eligible for HSAs. 
Sec. 10. FSA funds may be used for long-term care insurance premiums. 
Sec. 11. Repeal of limitation on deductions making non-prescription drugs non- 
qualifying distributions from tax-preferred accounts. 
Sec. 12. Repeal of additional tax from distributions from HSAs and MSAs. 
Sec. 13. Repeal of limitation on health flexible spending arrangements under 
cafeteria plans. 
SEC. 2. ELIMINATION OF REQUIREMENT THAT COVERAGE 
MUST 
BE 
UNDER 
A 
HIGH 
DEDUCTIBLE 
HEALTH PLAN. 
(a) IN GENERAL.—Section 223(c) of the Internal 
Revenue Code of 1986 is amended by striking paragraphs 
(1) and (2) and inserting the following new paragraphs: 
‘‘(1) ELIGIBLE INDIVIDUAL.—The term ‘eligible 
individual’ means, with respect to any month, any 
individual if such individual is covered under a eligi-
ble health plan as of the 1st day of such month. 
‘‘(2) ELIGIBLE HEALTH PLAN.—The term ‘eli-
gible health plan’ means any health plan (including 
membership in a health care sharing ministry as de-
fined in section 5000A(d)(2)(B)) other than cov-
erage consisting solely of excepted benefits as de-
fined in section 9832(c).’’. 
(b) CONFORMING AMENDMENTS.— 
(1) IN GENERAL.—The following sections of the 
Internal Revenue Code of 1986 are each amended by 
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striking ‘‘high deductible health plan’’ each place it 
appears, as the case may be, and inserting ‘‘eligible 
health plan’’: 
(A) Section 26(b)(2)(S). 
(B) Paragraphs (3) and (5)(B)(ii) of sec-
tion 106(e). 
(C) Section 223. 
(D) Section 408(d)(9). 
(2) SPECIAL
RULES.—With respect to the 
amendments made by this section, the matter being 
inserted shall bear the same case, number, font, and 
font size as the matter being replaced. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 3. INCREASE THE MAXIMUM CONTRIBUTION LIMIT TO 
AN HSA. 
(a) SELF-ONLY COVERAGE.—Section 223(b)(2)(A) 
of the Internal Revenue Code of 1986 is amended by strik-
ing ‘‘$2,250’’ and inserting ‘‘$6,450’’. 
(b) FAMILY COVERAGE.—Section 223(b)(2)(B) of 
such Code is amended by striking ‘‘$4,500’’ and inserting 
‘‘$12,900’’. 
(c) INFLATION ADJUSTMENT.—Section 223(g)(1) of 
such Code is amended— 
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(1) 
by 
striking 
‘‘subsections 
(b)(2) 
and 
(c)(2)(A)’’ and inserting ‘‘subsection (b)(2)’’, and 
(2) by amending subparagraph (B) thereof to 
read as follows: 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins deter-
mined by substituting ‘calendar year 2014’ for 
‘calendar year 1992’ in subparagraph (B) 
thereof.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 4. ALLOW BOTH SPOUSES TO MAKE CATCH-UP CON-
TRIBUTIONS TO THE SAME HSA ACCOUNT. 
(a) IN GENERAL.—Section 223(b)(3) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(C) 
SPECIAL
RULE
WHERE
BOTH 
SPOUSES ARE ELIGIBLE INDIVIDUALS WITH 1 
ACCOUNT.—If— 
‘‘(i) an individual and the individual’s 
spouse have both attained age 55 before 
the close of the taxable year, and 
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‘‘(ii) the spouse is not an account ben-
eficiary of a health savings account as of 
the close of such year, 
the additional contribution amount shall be 200 
percent of the amount otherwise determined 
under subparagraph (B).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 5. HSA FUNDS MAY BE USED FOR HEALTH INSURANCE 
PREMIUMS. 
(a) IN GENERAL.—Section 223(d)(2) of the Internal 
Revenue Code of 1986 is amended by striking subpara-
graphs (B) and (C). 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 6. INCREASED PORTABILITY OF HEALTH SAVINGS AC-
COUNTS. 
(a) TREATMENT AFTER DEATH OF ACCOUNT BENE-
FICIARY.—Section 223(f)(8)(A) of the Internal Revenue 
Code of 1986 is amended to read as follows: 
‘‘(A) TREATMENT IF DESIGNATED BENE-
FICIARY
IS
FAMILY
MEMBER.—If a surviving 
spouse or lineal descendant of the spouse or the 
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account beneficiary acquires the account bene-
ficiary’s interest in a health savings account by 
reason of being the designated beneficiary of 
such account at the death of the account bene-
ficiary, such health savings account shall be 
treated as if the designated beneficiary were the 
account beneficiary.’’. 
(b) QUALIFIED MEDICAL EXPENSES.—So much of 
subparagraph (A) of section 223(d)(2) of the Internal 
Revenue Code of 1986 as precedes ‘‘Such term’’ is amend-
ed to read as follows: 
‘‘(A) IN
GENERAL.—The term ‘qualified 
medical expenses’ means amounts paid for med-
ical care (as defined in section 213(d)), but only 
to the extent such amounts are not com-
pensated for by insurance or otherwise.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 7. CERTAIN PHYSICIAN FEES TO BE TREATED AS MED-
ICAL CARE. 
(a) IN GENERAL.—Section 213(d) of the Internal 
Revenue Code of 1986 is amended by redesignating para-
graph (4) as paragraph (5) and by inserting after para-
graph (3) the following new paragraph: 
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