H.R. 6587

115TH CONGRESS
2D SESSION

H.R. 6587

To amend the Internal Revenue Code of 1986 to allow deductions for amounts
contributed to a health savings account by individuals enrolled in qualified health plans.

IN THE HOUSE OF REPRESENTATIVES

JULY 26, 2018

Mrs. COMSTOCK 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 allow deductions for amounts contributed to a health savings account by individuals enrolled in qualified health plans.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. DEDUCTIONS FOR HEALTH SAVINGS ACCOUNT CONTRIBUTIONS FOR INDIVIDUALS ENROLLED IN QUALIFIED HEALTH PLANS.

(a) IN GENERAL. — Section 223(c) is amended by adding at the end the following new paragraph:

(5) QUALIFIED HEALTH PLAN. — The term 'qualified health plan' means a qualified health plan (as defined in section 1301 of the Patient Protection and Affordable Care Act) offered through an Exchange established under title I of such Act.".

(b) CONFORMING AMENDMENTS. — (1) Section 223 of the Internal Revenue Code is amended by striking "high deductible health plan" and inserting "qualified health plan" each place such term appears in each of the following provisions:

(A) Subsection (b)(2).

(B) Subsection (b)(8).

(C) Subsection (h)(2).

(2) Section 223(c)(1)(A), as amended by subsection (a), is further amended by striking "any individual if" and all that follows through the period at the end and inserting "any individual if such individual is covered under a qualified health plan as of the 1st day of such month.".

(c) EFFECTIVE DATE. — The amendments made by this Act shall apply to months, and expenditures made in months, beginning after the date of the enactment of this Act.