I 
115TH CONGRESS 
1ST SESSION H. R. 1280 
To amend the Internal Revenue Code of 1986 to increase the maximum 
contribution limit for health savings accounts, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 1, 2017 
Mr. FORTENBERRY 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 increase 
the maximum contribution limit for health savings ac-
counts, 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 ‘‘Health Savings Ac-
count Act’’. 
SEC. 2. MAXIMUM CONTRIBUTION LIMIT TO HSA IN-
CREASED TO AMOUNT OF DEDUCTIBLE AND 
OUT-OF-POCKET LIMITATION. 
(a) SELF-ONLY COVERAGE.—Section 223(b)(2)(A) 
of the Internal Revenue Code of 1986 is amended by strik-
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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) 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. TREATMENT OF DIRECT PRIMARY CARE SERVICE 
ARRANGEMENTS. 
(a) IN GENERAL.—Section 223(c) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(6) TREATMENT
OF
DIRECT
PRIMARY
CARE 
SERVICE ARRANGEMENTS.—An arrangement under 
which an individual is provided coverage restricted to 
primary care services in exchange for a fixed peri-
odic fee or payment for such services— 
‘‘(A) shall not be treated as a health plan 
described in subclause (I) or (II) of paragraph 
(1)(A)(ii) for purposes of such paragraph, and 
‘‘(B) shall not be treated as insurance for 
purposes of subsection (d)(2)(B).’’. 
(b) CERTAIN PROVIDER FEES TO BE TREATED AS 
MEDICAL CARE.—Section 213(d) of such Code is amend-
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ed by redesignating paragraph (4) as paragraph (5) and 
by inserting after paragraph (3) the following new para-
graph: 
‘‘(4) PERIODIC
PROVIDER
FEES.—The term 
‘medical care’ shall include— 
‘‘(A) periodic fees paid to a primary care 
physician for a defined set of medical services 
or the right to receive medical services on an 
as-needed basis, and 
‘‘(B) pre-paid primary care services de-
signed to screen for, diagnose, cure, mitigate, 
treat, 
or 
prevent 
disease 
and 
promote 
wellness.’’. 
(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. 4. FITNESS CENTER MEMBERSHIP AS AN ALLOWABLE 
HSA EXPENSE. 
(a) IN GENERAL.—Subparagraph (A) of section 
223(d)(2) of the Internal Revenue Code of 1986 is amend-
ed by adding at the end the following: ‘‘Such term shall 
include amounts paid for membership in a fitness center.’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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