I 
118TH CONGRESS 
1ST SESSION H. R. 1769 
To amend the Internal Revenue Code of 1986 to create health freedom 
accounts available to all individuals. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 23, 2023 
Mr. ROY (for himself, Mr. WEBER of Texas, Mr. GREEN of Tennessee, Mr. 
ROSENDALE, Ms. GREENE of Georgia, Mrs. BOEBERT, and Mr. GOOD of 
Virginia) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to create 
health freedom accounts available to all individuals. 
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 ‘‘Healthcare Freedom 
Act of 2023’’. 
SEC. 2. HEALTH FREEDOM ACCOUNTS. 
(a) IN GENERAL.—Section 223 of the Internal Rev-
enue Code of 1986 is amended by striking ‘‘health savings 
account’’ and ‘‘health savings accounts’’ each place such 
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terms appear and inserting ‘‘health freedom account’’ and 
‘‘health freedom accounts’’, respectively. 
(b) ALL INDIVIDUALS ALLOWED DEDUCTIONS FOR 
CONTRIBUTIONS.—Section 223(a) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘who is an eligible 
individual for any month during the taxable year’’. 
(c) NO LIMITATION ON PURCHASING HEALTH COV-
ERAGE FROM HEALTH FREEDOM ACCOUNTS.—Section 
223(d)(2) of the Internal Revenue Code of 1986 is amend-
ed by striking subparagraphs (B) and (C) and the last 
sentence of subparagraph (A) and by adding at the end 
the following new subsection: 
‘‘(B) ADDITIONAL EXPENSES.—The term 
‘qualified medical expenses’ includes costs asso-
ciated with direct primary care, health care 
sharing ministries, and medical cost sharing or-
ganizations.’’. 
(d) TRANSFERS
ALLOWED
TO
OTHER
HEALTH 
FREEDOM ACCOUNTS.—Section 223(f)(5) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(5) ROLLOVER
CONTRIBUTION.—An amount 
paid or distributed from a health freedom account is 
a rollover contribution to the extent the amount re-
ceived is paid into any other health freedom account 
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(3) CONFORMING AMENDMENT.—The table of 
sections for part III of subchapter B of chapter 1 
of such Code is amended by striking the item relat-
ing to section 106 and inserting the following: 
‘‘Sec. 106A. Contributions by employers to health freedom accounts.’’. 
(4) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply with respect to em-
ployees hired on or after the date that is 5 years 
after the date of the enactment of this Act. 
(b) TRANSITION RULE.— 
(1) IN GENERAL.—Section 106(d)(1) of the In-
ternal Revenue Code of 1986 is amended to read as 
follows: 
‘‘(1) IN GENERAL.—Amounts contributed by an 
employee’s employer to any health freedom account 
(as defined in section 223(d)) of such employee shall 
be treated as employer-provided coverage for medical 
expenses under an accident or health plan.’’. 
(2) IN
GENERAL.—The amendment made by 
this subsection shall apply with respect to taxable 
years beginning after the date of the enactment of 
this Act. 
Æ 
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