Native American Health Savings Improvement Act

Bill: 114-hr-5452
Sponsor: full_name: Rep. Moolenaar, John R. [R-MI-4]
Introduced: 2016-06-10
Policy area: Taxation
Subjects: Health care costs and insurance

Health care coverage and access

Hospital care

Income tax deductions

Indian social and development programs

Minority health
Latest action: action_date: 2016-06-22
text: Received in the Senate and Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2016-06-10
action_desc: Introduced in House
text: <p>This bill amends the Internal Revenue Code to specify that receiving hospital care or medical services under a medical care program of the Indian Health Service or a tribal organization does not disqualify an individual from being eligible for a health savings account. </p>

action_date: 2016-06-21
action_desc: Passed House amended
text: <p><b>Native American Health Savings Improvement Act</b></p> <p>(Sec. 2) This bill amends the Internal Revenue Code to specify that receiving hospital care or medical services under a medical care program of the Indian Health Service or a tribal organization does not disqualify an individual from being eligible for a health savings account. </p>

tv_txt: I 114th CONGRESS 2d Session H. R. 5452 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to permit individuals eligible for Indian Health Service assistance to qualify for health savings accounts.

1. Short title This Act may be cited as the Native American Health Savings Improvement Act . 2. Individuals eligible for Indian Health Service assistance not disqualified from health savings accounts (a) In general Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Special rule for individuals eligible for assistance under Indian Health Service programs For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives hospital care or medical services under a medical care program of the Indian Health Service or of a tribal organization. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2016.

Passed the House of Representatives June 21, 2016. Karen L. Haas, Clerk.

tv_txt: I 114th CONGRESS 2d Session H. R. 5452 IN THE HOUSE OF REPRESENTATIVES June 10, 2016 Mr. Moolenaar (for himself, Mr. Paulsen , Mrs. Noem , and Mr. Blumenauer ) 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 permit individuals eligible for Indian Health Service assistance to qualify for health savings accounts.

1. Individuals eligible for Indian Health Service assistance not disqualified from health savings accounts (a) In general Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Special rule for individuals eligible for assistance under Indian Health Service programs For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives hospital care or medical services under a medical care program of the Indian Health Service or of a tribal organization. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2016.

tv_txt: IIB 114th CONGRESS 2d Session H. R. 5452 IN THE SENATE OF THE UNITED STATES June 22, 2016 Received; read twice and referred to the Committee on Finance AN ACT To amend the Internal Revenue Code of 1986 to permit individuals eligible for Indian Health Service assistance to qualify for health savings accounts.

1. Short title This Act may be cited as the Native American Health Savings Improvement Act . 2. Individuals eligible for Indian Health Service assistance not disqualified from health savings accounts (a) In general Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Special rule for individuals eligible for assistance under Indian Health Service programs For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives hospital care or medical services under a medical care program of the Indian Health Service or of a tribal organization. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2016.

Passed the House of Representatives June 21, 2016. Karen L. Haas, Clerk

tv_txt: IB Union Calendar No. 490 114th CONGRESS 2d Session H. R. 5452 [Report No. 114–631] IN THE HOUSE OF REPRESENTATIVES June 10, 2016 Mr. Moolenaar (for himself, Mr. Paulsen , Mrs. Noem , and Mr. Blumenauer ) introduced the following bill; which was referred to the Committee on Ways and Means June 21, 2016 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on June 10, 2016 A BILL To amend the Internal Revenue Code of 1986 to permit individuals eligible for Indian Health Service assistance to qualify for health savings accounts.

1. Short title This Act may be cited as the Native American Health Savings Improvement Act . 2. Individuals eligible for Indian Health Service assistance not disqualified from health savings accounts (a) In general Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Special rule for individuals eligible for assistance under Indian Health Service programs For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives hospital care or medical services under a medical care program of the Indian Health Service or of a tribal organization. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2016.

June 21, 2016 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed