eligible individual’’ after ‘‘who has attained the age speci-
fied in section 1811 of the Social Security Act’’. 
(c) COORDINATION WITH PENALTY ON DISTRIBU-
TIONS
NOT
USED
FOR
QUALIFIED
MEDICAL
EX-
PENSES.—Section 223(f)(4)(C) of such Code is amended 
by striking ‘‘Subparagraph (A)’’ and inserting ‘‘Except in 
the case of an eligible individual, subparagraph (A)’’ 
(d) CONFORMING AMENDMENT.—Section 223(b)(7) 
of such Code is amended by inserting ‘‘(other than an enti-
tlement to benefits described in subsection (c)(1)(B)(iv))’’ 
after ‘‘Social Security Act’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months beginning after Decem-
ber 31, 2025, in taxable years ending after such date. 
SEC. 4. INDIVIDUALS ELIGIBLE FOR INDIAN HEALTH SERV-
ICE ASSISTANCE NOT DISQUALIFIED FROM 
HEALTH SAVINGS ACCOUNTS. 
(a) IN GENERAL.—Section 223(c)(1) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(E) SPECIAL RULE FOR INDIVIDUALS EL-
IGIBLE
FOR
ASSISTANCE
UNDER
INDIAN 
HEALTH SERVICE PROGRAMS.—For purposes of 
subparagraph (A)(ii), an individual shall not be 
treated as covered under a health plan de-
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scribed in such subparagraph merely because 
the individual receives hospital care or medical 
services under a medical care program of the 
Indian Health Service or of a tribal organiza-
tion.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
SEC. 5. ALLOWANCE OF BRONZE AND CATASTROPHIC 
PLANS IN CONNECTION WITH HEALTH SAV-
INGS ACCOUNTS. 
(a) IN GENERAL.—Section 223(c)(2) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(H) BRONZE AND CATASTROPHIC PLANS 
TREATED
AS
HIGH
DEDUCTIBLE
HEALTH 
PLANS.—The term ‘high deductible health plan’ 
shall include any plan described in subsection 
(d)(1)(A) or (e) of section 1302 of the Patient 
Protection and Affordable Care Act.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to months beginning after Decem-
ber 31, 2025, in taxable years ending after such date. 
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SEC. 6. SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR 
MENTAL HEALTH SERVICES. 
(a) IN GENERAL.—Section 223(c)(2) of the Internal 
Revenue Code of 1986, as amended by this Act, is amend-
ed by adding at the end the following new subparagraph: 
‘‘(I) SAFE HARBOR FOR ABSENCE OF DE-
DUCTIBLE FOR MENTAL HEALTH SERVICES.—A 
plan shall not fail to be treated as a high de-
ductible health plan by reason of failing to have 
a deductible for not more than the first $500 
of any mental health benefits (as defined in sec-
tion 9812(e)(4)) specified by the plan for pur-
poses of this subparagraph.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to plan years beginning after De-
cember 31, 2025. 
SEC. 7. SPECIAL RULE FOR CERTAIN MEDICAL EXPENSES 
INCURRED 
BEFORE 
ESTABLISHMENT 
OF 
HEALTH SAVINGS ACCOUNT. 
(a) IN GENERAL.—Section 223(d)(2) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(E) TREATMENT
OF
CERTAIN
MEDICAL 
EXPENSES INCURRED BEFORE ESTABLISHMENT 
OF ACCOUNT.—If a health savings account is 
established during the 60-day period beginning 
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on the date that coverage of the account bene-
ficiary under a high deductible health plan be-
gins, then, solely for purposes of determining 
whether an amount paid is used for a qualified 
medical expense, such account shall be treated 
as having been established on the date that 
such coverage begins.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply with respect to coverage beginning 
after December 31, 2025. 
SEC. 8. ALLOW BOTH SPOUSES TO MAKE CATCH-UP CON-
TRIBUTIONS TO THE SAME HEALTH SAVINGS 
ACCOUNT. 
(a) IN GENERAL.—Section 223(b)(5) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(5) SPECIAL RULE FOR MARRIED INDIVIDUALS 
WITH FAMILY COVERAGE.— 
‘‘(A) IN GENERAL.—In the case of individ-
uals who are married to each other, if both 
spouses are eligible individuals and either 
spouse has family coverage under a high de-
ductible health plan as of the first day of any 
month— 
‘‘(i) the limitation under paragraph 
(1) shall be applied by not taking into ac-
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count any other high deductible health 
plan coverage of either spouse (and if such 
spouses both have family coverage under 
separate high deductible health plans, only 
one such coverage shall be taken into ac-
count), 
‘‘(ii) such limitation (after application 
of clause (i)) shall be reduced by the ag-
gregate amount paid to Archer MSAs of 
such spouses for the taxable year, and 
‘‘(iii) such limitation (after application 
of clauses (i) and (ii)) shall be divided 
equally between such spouses unless they 
agree on a different division. 
‘‘(B) TREATMENT
OF
ADDITIONAL
CON-
TRIBUTION AMOUNTS.—If both spouses referred 
to in subparagraph (A) have attained age 55 
before the close of the taxable year, the limita-
tion referred to in subparagraph (A)(iii) which 
is subject to division between the spouses shall 
include the additional contribution amounts de-
termined under paragraph (3) for both spouses. 
In any other case, any additional contribution 
amount determined under paragraph (3) shall 
not be taken into account under subparagraph 
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(A)(iii) and shall not be subject to division be-
tween the spouses.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
SEC. 9. MAXIMUM CONTRIBUTION LIMIT TO HEALTH SAV-
INGS ACCOUNT INCREASED TO AMOUNT OF 
DEDUCTIBLE AND OUT-OF-POCKET LIMITA-
TION. 
(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 ‘‘the amount in effect under 
subsection (c)(2)(A)(ii)(I)’’. 
(b) FAMILY COVERAGE.—Section 223(b)(2)(B) of 
such Code is amended by striking ‘‘$4,500’’ and inserting 
‘‘the amount in effect under subsection (c)(2)(A)(ii)(II)’’. 
(c) CONFORMING AMENDMENTS.—Section 223(g)(1) 
of such Code is amended— 
(1) by striking ‘‘subsections (b)(2) and’’ both 
places it appears and inserting ‘‘subsection’’, and 
(2) in subparagraph (B), by striking ‘‘deter-
mined by’’ and all that follows through ‘‘ ‘calendar 
year 2003’.’’ and inserting ‘‘determined by sub-
stituting ‘calendar year 2003’ for ‘calendar year 
2016’ in subparagraph (A)(ii) thereof.’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
SEC. 10. CLARIFICATION OF TREATMENT OF DISTRIBU-
TIONS FROM HEALTH SAVINGS ACCOUNT 
FOR LONG-TERM CARE SERVICES. 
(a) IN GENERAL.—Section 223(d)(2)(A) of the Inter-
nal Revenue Code of 1986 is amended by inserting before 
the last sentence the following: ‘‘Such term includes 
amounts paid for qualified long-term care services (as de-
fined in section 7702B(c)).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to amounts paid after the date of 
the enactment of this Act. 
(c) NO INFERENCE.—Nothing contained in this sec-
tion or the amendment made thereby shall be construed 
to create any inference with respect to any amounts paid 
on or before such date. 
Æ 
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