I 
119TH CONGRESS 
1ST SESSION H. R. 2419 
To amend the Internal Revenue Code of 1986 to allow all individuals to 
contribute to health savings accounts, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 27, 2025 
Mr. DAVIDSON introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to allow all 
individuals to contribute to 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 ‘‘Patient Fairness Act 
of 2025’’. 
SEC. 2. MODIFICATIONS TO HEALTH SAVINGS ACCOUNTS. 
(a) ALL INDIVIDUALS ALLOWED DEDUCTIONS FOR 
CONTRIBUTIONS.—Section 223(a) of the Internal Revenue 
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Code of 1986 is amended by striking ‘‘who is an eligible 
individual for any month during the taxable year’’. 
(b) NO LIMITATION ON PURCHASING HEALTH COV-
ERAGE.—Section 223(d)(2) of the Internal Revenue Code 
of 1986 is amended by striking subparagraphs (B) and 
(C) and the last sentence of subparagraph (A). 
(c) INCREASE IN CONTRIBUTION LIMITS.— 
(1) IN GENERAL.—Section 223(b)(1) of such 
Code is amended by striking ‘‘the sum of the month-
ly’’ and all that follows through the period at the 
end and inserting ‘‘the sum of $8,000 (twice such 
amount in the case of a joint return), plus $3,000 
(twice such amount in the case of a joint return) for 
each dependent (within the meaning of subsection 
(d)(2)) of the taxpayer.’’. 
(2) ADDITIONAL CONTRIBUTIONS FOR INDIVID-
UALS
OR
OLDER.—Section 223(b)(3) of such 
Code is amended to read as follows: 
‘‘(3) ADDITIONAL
CONTRIBUTIONS
FOR
INDI-
VIDUALS 55 OR OLDER.—In the case of an individual 
who has attained age 55 before the close of the tax-
able year, the applicable limitation under paragraph 
(1) shall be increased by $3,000 ($6,000 in the case 
of a joint return by two individuals, both of whom 
have so attained such age).’’. 
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(d) TREATMENT
OF AMOUNTS TRANSFERRED
TO 
RELATIVES AFTER DEATH OF ACCOUNT BENEFICIARY.— 
Section 223(f)(8) of the Internal Revenue Code of 1986 
is amended by adding the following new subparagraph: 
‘‘(C) EXCEPTION FOR RELATIVES.—If the 
person receiving the interest described in sub-
paragraph (B)(i) is a relative of the deceased, 
subparagraph (B) shall not apply to the extent 
that the amount received is paid into a health 
savings account of such relative not later than 
the 60th day after the date of such receipt.’’. 
(e) CONFORMING AMENDMENTS.— 
(1) Section 223(b) of such Code is amended by 
striking paragraphs (2), (5), (7), and (8) and the 
last sentence of paragraph (4). 
(2) Section 223 of such Code is amended by 
striking subsection (c). 
(3) Section 223(d)(1)(A)(ii) of such Code is 
amended by striking ‘‘exceeds the sum of’’ and all 
that follows through the period at the end and in-
serting ‘‘exceeds the limitation with respect to such 
beneficiary under paragraphs (1) and (2) of sub-
section (b).’’. 
(4) Section 223(g)(1) of such Code is amend-
ed— 
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(A) by striking ‘‘Each dollar amount in 
subsections (b)(2) and (c)(2)(A)’’ and inserting 
‘‘In the case of a taxable year beginning after 
2021, each dollar amount in paragraphs (1) 
and (2) of subsection (b)’’; 
(B) by amending subparagraph (B) to read 
as follows: 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which such taxable year begins deter-
mined by substituting ‘calendar year 2020’ for 
‘calendar year 2016’ in subparagraph (A)(ii).’’, 
and 
(C) by striking ‘‘under subsections (b)(2) 
and (c)(2)(A)’’ and inserting ‘‘under para-
graphs (1) and (2) of subsection (b)’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to months in taxable 
years beginning after December 31, 2025. 
SEC. 3. HOSPITAL PRICE TRANSPARENCY. 
The provisions of part 180 of subchapter E of subtitle 
A of title 45 of the Code of Federal Regulations (as added 
at 84 Fed. Reg. 65524 et seq.) are codified and shall have 
the force and effect of law. 
Æ 
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