Title: Health Savings Account Act
Policy area: Taxation

Summary:
Health Savings Account Act
This bill modifies the requirements for health savings accounts (HSAs) to (1) increase the maximum contribution limits for HSAs to match the sum of the annual deductible and out-of-pocket expenses permitted under a high deductible health plan, (2) allow individuals who receive primary care services in exchange for a fixed periodic fee or payment to participate in an HSA, and (3) permit HSAs to be used for fitness center memberships.
The bill also allows a medical care tax deduction for periodic provider fees, including (1) 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 (2) pre-paid primary care services designed to screen for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 457 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 457

  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

                            January 10, 2019

 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 accounts, and for other purposes.

    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 ``Health Savings Account Act''.

SEC. 2. MAXIMUM CONTRIBUTION LIMIT TO HSA INCREASED 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 striking ``$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 periodic 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 amended by redesignating paragraph (4) as 
paragraph (5) and by inserting after paragraph (3) the following new 
paragraph:
            ``(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 designed 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 amended by adding at the end the 
following: ``Such term shall include amounts paid for membership in a 
fitness center.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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