H.R. 295 - Pandemic Healthcare Access Act

117TH CONGRESS
1ST SESSION

H.R. 295

To waive high deductible health plan
requirements for health savings accounts.

IN THE HOUSE OF REPRESENTATIVES

JANUARY 13, 2021

Mr. BUDD (for himself, Mr. ROY, Mr. TAYLOR, Mr. POSEY, Mr. VAN DREW,
Mr. GAETZ, Mr. WEBER of Texas, Mr. CLINE, Mr. BISHOP of North Carolina,
Mr. KELLER, Mr. CURTIS, Mr. STEWART, Mr. WILLIAMS of Texas,
Mr. MOONEY, Mr. HARRIS, Mr. COLE, Mr. GOODEN of Texas, Mr. GOHMERT,
and Mr. BABIN) introduced the following bill; which was referred
to the Committee on Ways and Means

A BILL

To waive high deductible health plan requirements for health savings accounts.

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

SECTION 1. SHORT TITLE.

This Act may be cited as the "Pandemic Healthcare Access Act".

SEC. 2. ACCESS TO HEALTH SAVINGS ACCOUNTS.

(a) IN GENERAL. — For purposes of section 223 of the Internal Revenue Code of 1986, notwithstanding subsection (c)(1) thereof, during the coronavirus emergency period, any individual who is covered by any health plan, including a health plan which is not a high deductible health plan, shall be treated as an eligible individual.

(b) CONTRIBUTION DEADLINE. — An individual who is treated as an eligible individual for purposes of section 223 of the Internal Revenue Code of 1986 solely by reason of subsection (a) may make contributions to the health savings account (as defined in section 223(d) of such Code) of such individual up to the due date for the return of Federal income tax for the taxable year which includes the last day of the coronavirus emergency period.

(c) CORONAVIRUS EMERGENCY PERIOD. — For purposes of this section, the coronavirus emergency period is the period beginning on March 13, 2020, and ending on the later of — 

(1) the last day on which the declaration of emergency involving Federal primary responsibility determined to exist by the President under section 501(b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5191(b)) with respect to the Coronavirus Disease 2019 (COVID-19) is in effect; or

(2) the last day on which the declaration of national emergency declared by the President under the National Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the Coronavirus Disease 2019 (COVID-19) is in effect.