Title: Pandemic Healthcare Access Act
Policy area: Taxation

Summary:
Pandemic Healthcare Access Act
This bill preserves the eligibility of health savings account (HSA) participants covered by any health plan during the coronavirus emergency period. The coronavirus emergency period is the period beginning on March 13, 2020, and ending on the later of (1) the last day on which a presidential declaration of emergency under the Robert T. Stafford Disaster Relief and Emergency Assistance Act with respect to the coronavirus (i.e., the virus that causes COVID-19) is in effect, or (2) the last day on which a presidential declaration of national emergency under the National Emergencies Act with respect to the coronavirus is in effect.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 295 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 295

 To waive high deductible health plan requirements for health savings 
                               accounts.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 13, 2021

 Mr. Budd (for himself, Mr. Roy, Mr. Taylor, Mr. Posey, Mr. Van Drew, 
Mr. Gaetz, Mr. Weber of Texas, Mr. Cline, Mr. Bishop of North Carolina, 
Mr. Keller, Mr. Curtis, Mr. Stewart, Mr. Williams of Texas, Mr. Mooney, 
Mr. Harris, Mr. Cole, Mr. Gooden of Texas, Mr. Gohmert, and Mr. Babin) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To waive high deductible health plan requirements for health savings 
                               accounts.

    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 ``Pandemic Healthcare Access Act''.

SEC. 2. ACCESS TO HEALTH SAVINGS ACCOUNTS.

    (a) In General.--For purposes of section 223 of the Internal 
Revenue Code of 1986, notwithstanding subsection (c)(1) thereof, during 
the coronavirus emergency period, any individual who is covered by any 
health plan, including a health plan which is not a high deductible 
health plan, shall be treated as an eligible individual.
    (b) Contribution Deadline.--An individual who is treated as an 
eligible individual for purposes of section 223 of the Internal Revenue 
Code of 1986 solely by reason of subsection (a) may make contributions 
to the health savings account (as defined in section 223(d) of such 
Code) of such individual up to the due date for the return of Federal 
income tax for the taxable year which includes the last day of the 
coronavirus emergency period.
    (c) Coronavirus Emergency Period.--For purposes of this section, 
the coronavirus emergency period is the period beginning on March 13, 
2020, and ending on the later of--
            (1) the last day on which the declaration of emergency 
        involving Federal primary responsibility determined to exist by 
        the President under section 501(b) of the Robert T. Stafford 
        Disaster Relief and Emergency Assistance Act (42 U.S.C. 
        5191(b)) with respect to the Coronavirus Disease 2019 (COVID-
        19) is in effect; or
            (2) the last day on which the declaration of national 
        emergency declared by the President under the National 
        Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the 
        Coronavirus Disease 2019 (COVID-19) is in effect.
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