Native American Health Savings Improvement Act

Bill: 119-hr-444
Sponsor: full_name: Rep. Moolenaar, John R. [R-MI-2]
Introduced: 2025-01-15
Policy area: Taxation
Latest action: action_date: 2025-01-15
text: Referred to the House Committee on Ways and Means.

Summaries:

tv_txt: I 119th CONGRESS 1st Session H. R. 444 IN THE HOUSE OF REPRESENTATIVES January 15, 2025 Mr. Moolenaar (for himself and Mr. Ruiz ) 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: (E) 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, 2024.