Promoting High-Value Health Care Through Flexibility for High Deductible Health Plans Act of 2018

Bill: 115-hr-6301
Sponsor: full_name: Rep. Roskam, Peter J. [R-IL-6]
Introduced: 2018-06-29
Policy area: Taxation
Subjects: Bank accounts, deposits, capital

Health care costs and insurance

Health promotion and preventive care

Income tax deductions
Latest action: action_date: 2018-07-19
text: Placed on the Union Calendar, Calendar No. 654.

Summaries:
action_date: 2018-06-29
action_desc: Introduced in House
text: <p>This bill amends the Internal Revenue Code to allow the high deductible health plans that are required for a health savings account to cover up to $250 of specified services (twice the amount in the case of family coverage) during a plan year without a deductible. The limit must be adjusted annually for inflation. </p> <p>The specified services covered by this bill include services other than preventive care that are identified under the terms of the plan. (Under current law, high deductible plans are already permitted to provide coverage for preventive care with no deductible.) </p>

action_date: 2018-07-19
action_desc: Reported to House with amendment(s)
text: <p><b>Promoting High-Value Health Care Through Flexibility for High Deductible Health Plans Act of 2018</b></p> <p>This bill amends the Internal Revenue Code to allow the high deductible health plans that are required for a health savings account to cover up to $250 of specified services for self-only coverage (twice the amount in the case of family coverage) during a plan year without a deductible. The limit must be adjusted annually for inflation. </p> <p>The specified services covered by this bill include services other than preventive care that are identified under the terms of the plan. (Under current law, high deductible plans are already permitted to provide coverage for preventive care with no deductible.) </p>

tv_txt: I 115th CONGRESS 2d Session H. R. 6301 IN THE HOUSE OF REPRESENTATIVES June 29, 2018 Mr. Roskam (for himself and Mr. Thompson of California ) 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 high deductible health plans with first dollar coverage flexibility.

1. First dollar coverage flexibility for high deductible health plans (a) In general Section 223(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (E) First dollar coverage flexibility (i) In general Such plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for not more than $250 of specified services (twice such amount in the case of family coverage) during a plan year. (ii) Specified services For purposes of this subparagraph, the term specified services means, with respect to a plan, services other than preventive care (within the meaning of subparagraph (C)) identified under the terms of the plan as being services to which clause (i) applies. . (b) Inflation adjustment Section 223(g)(1) of such Code is amended— (1) by striking and (c)(2)(A) and inserting , (c)(2)(A), and (c)(2)(E) ; and (2) in subparagraph (B), by striking clause (ii) and inserting clauses (ii) and (iii) in clause (i), by striking and at the end of clause (i), by striking the period at the end of clause (ii) and inserting , and , and by inserting after clause (ii) the following new clause: (iii) in the case of the dollar amount in subsection (c)(2)(E), calendar year 2017 . . (c) Effective date The amendments made by this subsection shall apply with respect to plan years beginning after December 31, 2018.

tv_txt: IB Union Calendar No. 654 115th CONGRESS 2d Session H. R. 6301 [Report No. 115–845] IN THE HOUSE OF REPRESENTATIVES June 29, 2018 Mr. Roskam (for himself and Mr. Thompson of California ) introduced the following bill; which was referred to the Committee on Ways and Means July 19, 2018 Additional sponsor: Mrs. Black July 19, 2018 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 29, 2018 A BILL To amend the Internal Revenue Code of 1986 to provide high deductible health plans with first dollar coverage flexibility.

1. Short title This Act may be cited as the Promoting High-Value Health Care Through Flexibility for High Deductible Health Plans Act of 2018 . 2. First dollar coverage flexibility for high deductible health plans (a) In general Section 223(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (E) First dollar coverage flexibility (i) In general A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for not more than $250 of specified services for self-only coverage (twice such amount in the case of family coverage) during a plan year. (ii) Specified services For purposes of this subparagraph, the term specified services means, with respect to a plan, services other than preventive care (within the meaning of subparagraph (C)) identified under the terms of the plan as being services to which clause (i) applies. . (b) Inflation adjustment Section 223(g)(1) of such Code is amended— (1) by striking and (c)(2)(A) each place it appears and inserting , (c)(2)(A), and (c)(2)(E) , and (2) in subparagraph (B)— (A) by striking such taxable year in the matter preceding clause (i) and inserting the taxable year (plan year in the case of the dollar amount in subsection (c)(2)(E)) , and (B) by striking clause (ii) and inserting clauses (ii) and (iii) in clause (i), by striking and at the end of clause (i), by striking the period at the end of clause (ii) and inserting , and , and by inserting after clause (ii) the following new clause: (iii) in the case of the dollar amount in subsection (c)(2)(E) for plan years beginning in calendar years after 2019, calendar year 2018 . . (c) Effective date The amendments made by this section shall apply with respect to plan years beginning after December 31, 2018.

July 19, 2018 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed