I 
116TH CONGRESS 
1ST SESSION H. R. 3796 
To amend the Internal Revenue Code of 1986 to provide that coverage 
under Medicare is permissible for purposes of contributions to health 
savings accounts. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 17, 2019 
Mr. BERA (for himself and Mr. SMITH of Missouri) 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 provide 
that coverage under Medicare is permissible for purposes 
of contributions to health savings accounts. 
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 for 
Seniors Act’’. 
SEC. 2. COVERAGE UNDER MEDICARE PERMISSIBLE FOR 
PURPOSES OF CONTRIBUTIONS TO HEALTH 
SAVINGS ACCOUNTS. 
(a) MEDICARE MADE AN HSA-ELIGIBLE PLAN.— 
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(1) IN GENERAL.—Subparagraph (A) of section 
223(c)(2) of the Internal Revenue Code of 1986 is 
amended to read as follows: 
‘‘(A) IN GENERAL.—The term ‘HSA-quali-
fied health plan’ means— 
‘‘(i) a health plan— 
‘‘(I) which has an annual deduct-
ible which is not less than— 
‘‘(aa) $1,000 for self-only 
coverage, and 
‘‘(bb) 
twice 
the 
dollar 
amount in item (aa) for family 
coverage, and 
‘‘(II) the sum of the annual de-
ductible and the other annual out-of- 
pocket expenses required to be paid 
under the plan (other than for pre-
miums) for covered benefits does not 
exceed— 
‘‘(aa) $5,000 for self-only 
coverage, and 
‘‘(bb) 
twice 
the 
dollar 
amount in item (aa) for family 
coverage, and 
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‘‘(ii) in the case of an individual en-
rolled under title XVIII of the Social Secu-
rity Act, coverage under title XVIII of 
such Act.’’. 
(2) ELIGIBLE INDIVIDUAL.—Paragraph (1) of 
section 223(c) of such Code is amended by adding 
at the end the following: 
‘‘(D) SPECIAL RULE FOR INDIVIDUALS EN-
ROLLED IN MEDICARE.—An individual enrolled 
under title XVIII of the Social Security Act 
shall not fail to be treated as an eligible indi-
vidual for any period merely because the indi-
vidual during such period is covered under a 
health plan described in subclauses (I) and (II) 
of subparagraph (A)(ii).’’. 
(3) EXCLUSION
OF
MEDICARE
PREMIUMS
AS 
QUALIFIED MEDICAL EXPENSE.—Subparagraph (C) 
of section 223(d)(2) of such Code is amended by in-
serting ‘‘or’’ at the end of clause (ii), by striking 
‘‘or’’ at the end of clause (iii) and inserting a period, 
and by striking clause (iv). 
(4) REPEAL
OF
EXCEPTION
TO
ADDITIONAL 
TAX AFTER MEDICARE ELIGIBILITY.—Paragraph (4) 
of section 223(f) of such Code is amended by strik-
ing subparagraph (C). 
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(5) ADDITIONAL CONFORMING AMENDMENTS.— 
(A) IN
GENERAL.—Section 223 of such 
Code is amended by striking ‘‘high deductible 
health plan’’ each place it appears in the text 
and inserting ‘‘HSA-qualified health plan’’. 
(B) CONFORMING AMENDMENTS.— 
(i) The heading for paragraph (2) of 
section 223(c) of such Code is amended by 
striking 
‘‘HIGH
DEDUCTIBLE
HEALTH 
PLAN’’ and inserting ‘‘HSA-QUALIFIED 
HEALTH PLAN’’. 
(ii) Section 408(d)(9) of such Code is 
amended— 
(I) by striking ‘‘high deductible 
health plan’’ each place it appears in 
the text in subparagraph (C) and in-
serting ‘‘HSA-qualified health plan’’; 
and 
(II) by striking ‘‘HIGH DEDUCT-
IBLE HEALTH PLAN’’ in the heading 
of subparagraph (D) and inserting 
‘‘HSA-QUALIFIED HEALTH PLAN’’. 
(iii) Section 106(e) of such Code is 
amended— 
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(I) by striking ‘‘HIGH DEDUCT-
IBLE HEALTH PLAN’’ in the heading 
of paragraph (3) and inserting ‘‘HSA- 
QUALIFIED HEALTH PLAN’’; and 
(II) by striking ‘‘high deductible 
health plan’’ in paragraph (5)(B)(ii) 
and inserting ‘‘HSA-qualified health 
plan’’. 
(b) REPEAL OF MEDICARE LIMITATION ON DEDUC-
TION FOR CONTRIBUTIONS.— 
(1) IN
GENERAL.—Subsection (b) of section 
223 of such Code is amended by striking paragraph 
(7) and redesignating paragraph (8) as paragraph 
(7). 
(2) 
CONFORMING
AMENDMENT.—Section 
26(b)(2)(S) of such Code is amended by striking 
‘‘223(b)(8)(B)(i)(II),’’ 
and 
inserting 
‘‘223(b)(7)(B)(i)(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. 
Æ 
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