Title: HSA Employer Flexibility Act
Policy area: Taxation

Summary:
HSA Employer Flexibility Act
This bill amends the Internal Revenue Code to modify various requirements for health savings accounts (HSAs).
The bill expands the definition of insurance that is permitted under an HSA to include insurance consisting of coverage for excepted benefits (Excepted benefits are not subject to certain requirements under the Patient Protection and Affordable Care Act.)
The bill also allows: (1) individuals participating in an HSA to receive or be eligible to receive specified items and services at onsite employee clinics and retail health clinics, and (2) high deductible health plans that are required for an HSA to cover telehealth services without a deductible.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6128 Introduced in House (IH)]

<DOC>






115th CONGRESS
  2d Session
                                H. R. 6128

 To amend the Internal Revenue Code of 1986 to allow certain kinds of 
   insurance and health care for individuals allowed a deduction for 
               contributions to a health savings account.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 15, 2018

  Mr. Kelly of Pennsylvania (for himself and Mr. Bera) 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 allow certain kinds of 
   insurance and health care for individuals allowed a deduction for 
               contributions to a health savings account.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``HSA Employer Flexibility Act''.

SEC. 2. EXCEPTED BENEFITS ALLOWED AS PERMITTED INSURANCE.

    (a) In General.--Paragraph (3) of section 223(c) of the Internal 
Revenue Code of 1986 is amended by--
            (1) redesignating subparagraphs (B) and (C) as 
        subparagraphs (C) and (D), respectively, and
            (2) inserting the following new subparagraph:
                    ``(B) insurance consisting of coverage of excepted 
                benefits described in section 9832(c),''.
    (b) Effective Date.--The amendments made by this section shall 
apply to months in taxable years beginning after the date of the 
enactment of this Act.

SEC. 3. ON-SITE EMPLOYEE CLINICS AND RETAIL CLINICS.

    (a) In General.--Paragraph (1) of section 223(c) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
subparagraph:
                    ``(D) Special rule for qualified items and 
                services.--
                            ``(i) In general.--For purposes of 
                        subparagraph (A)(ii), an individual shall not 
                        be treated as covered under a health plan 
                        described in subclauses (I) and (II) of such 
                        subparagraph merely because the individual is 
                        eligible to receive, or receives, qualified 
                        items and services--
                                    ``(I) at a healthcare facility 
                                located at a facility owned or leased 
                                by the employer of the individual (or 
                                of the individual's spouse),
                                    ``(II) at a healthcare facility 
                                operated primarily for the benefit of 
                                employees of the employer of the 
                                individual (or of the individual's 
                                spouse), or
                                    ``(III) at a retail health clinic.
                            ``(ii) Qualified items and services 
                        defined.--For purposes of this subparagraph, 
                        the term `qualified items and services' means 
                        the following:
                                    ``(I) Physical examination.
                                    ``(II) Immunizations, including 
                                injections of antigens provided by 
                                employees.
                                    ``(III) Drugs or biologicals other 
                                than a prescribed drug (as such term is 
                                defined in section 213(d)(3)).
                                    ``(IV) Treatment for injuries 
                                occurring in the course of employment.
                                    ``(V) Tests for conditions or 
                                infectious diseases.
                                    ``(VI) Management of chronic 
                                conditions or diseases.
                                    ``(VII) Drug testing.
                                    ``(VIII) Hearing or vision 
                                screenings and related services.
                                    ``(IX) Other similar items and 
                                services.
                            ``(iii) Retail health clinic defined.--For 
                        purposes of this subparagraph, the term `retail 
                        health clinic' means a health care facility 
                        located within a supermarket, pharmacy, or 
                        similar retail establishment that offers 
                        medical care by a licensed healthcare provider.
                            ``(iv) Aggregation.--For purposes of clause 
                        (i), all persons treated as a single employer 
                        under subsection (b), (c), (m), or (o) of 
                        section 414 shall be treated as a single 
                        employer.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to months in taxable years beginning after the date of enactment 
of this Act.

SEC. 4. SAFE HARBOR FOR ABSENCE OF TELEHEALTH DEDUCTIBLE.

    (a) In General.--Section 223(c)(2) is amended by adding at the end 
the following new subparagraph:
                    ``(E) Safe harbor for absence of telehealth 
                deductible.--A plan shall not fail to be treated as a 
                high deductible health plan by reason of failing to 
                have a deductible for telehealth services.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months in taxable years beginning after the date of enactment of 
this Act.
                                 <all>