IB 
Union Calendar No. 654 
115TH CONGRESS 
2D SESSION 
H. R. 6301 
[Report No. 115–845] 
To amend the Internal Revenue Code of 1986 to provide high deductible 
health plans with first dollar coverage flexibility. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 29, 2018 
Mr. ROSKAM (for himself and Mr. THOMPSON of California) introduced the 
following bill; which was referred to the Committee on Ways and Means 
JULY 19, 2018 
Additional sponsor: Mrs. BLACK 
JULY 19, 2018 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on June 29, 2018] 
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A BILL 
To amend the Internal Revenue Code of 1986 to provide 
high deductible health plans with first dollar coverage 
flexibility. 
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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 ‘‘Promoting High-Value 
Health Care Through Flexibility for High Deductible 
Health Plans Act of 2018’’. 
SEC. 2. FIRST DOLLAR COVERAGE FLEXIBILITY FOR HIGH 
DEDUCTIBLE HEALTH PLANS. 
(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: 
‘‘(E) FIRST
DOLLAR
COVERAGE
FLEXI-
BILITY.— 
‘‘(i) IN GENERAL.—A plan shall not 
fail to be treated as a high deductible health 
plan by reason of failing to have a deduct-
ible for not more than $250 of specified 
services for self-only coverage (twice such 
amount in the case of family coverage) dur-
ing a plan year. 
‘‘(ii) SPECIFIED SERVICES.—For pur-
poses of this subparagraph, the term ‘speci-
fied services’ means, with respect to a plan, 
services other than preventive care (within 
the meaning of subparagraph (C)) identi-
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fied under the terms of the plan as being 
services to which clause (i) applies.’’. 
(b) INFLATION ADJUSTMENT.—Section 223(g)(1) of 
such Code is amended— 
(1) by striking ‘‘and (c)(2)(A)’’ each place it ap-
pears and inserting ‘‘, (c)(2)(A), and (c)(2)(E)’’, and 
(2) in subparagraph (B)— 
(A) by striking ‘‘such taxable year’’ in the 
matter preceding clause (i) and inserting ‘‘the 
taxable year (plan year in the case of the dollar 
amount in subsection (c)(2)(E))’’, and 
(B) by striking ‘‘clause (ii)’’ and inserting 
‘‘clauses (ii) and (iii)’’ in clause (i), by striking 
‘‘and’’ at the end of clause (i), by striking the pe-
riod at the end of clause (ii) and inserting ‘‘, 
and’’, and by inserting after clause (ii) the fol-
lowing new clause: 
‘‘(iii) in the case of the dollar amount 
in subsection (c)(2)(E) for plan years begin-
ning in calendar years after 2019, ‘calendar 
year 2018’.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply with respect to plan years beginning 
after December 31, 2018. 
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Union Calendar No. 654 
115TH CONGRESS 
2D SESSION 
H. R. 6301 
[Report No. 115–845] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
provide high deductible health plans with first 
dollar coverage flexibility. 
JULY 19, 2018 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
21:43 Jul 19, 2018
Jkt 079200
PO 00000
Frm 00006
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H6301
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