Native American Health Savings Improvement Act

Bill: 118-hr-5546
Sponsor: full_name: Rep. Moolenaar, John R. [R-MI-2]
Introduced: 2023-09-18
Policy area: Taxation
Latest action: action_date: 2023-09-18
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2023-09-18
action_desc: Introduced in House
text: <p><strong>Native American Health Savings Improvement Act</strong></p><p>This bill allows individuals who are eligible for a medical care program of the Indian Health Service or a tribal organization to participate in health savings accounts.&nbsp;</p>

tv_txt: I 118th CONGRESS 1st Session H. R. 5546 IN THE HOUSE OF REPRESENTATIVES September 18, 2023 Mr. Moolenaar (for himself, Mr. Ruiz , Mr. Schweikert , Mr. Smith of Nebraska , and Mr. Feenstra ) 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. 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, 2023.