119 S3362 IS: Health Marketplace and Savings Accounts for All Act
U.S. Senate
2025-12-04
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.Short title; table of contents(a)This Act may be cited as the Health Marketplace and Savings Accounts for All Act
.(b)The table of contents for this Act is as follows:Sec. 1. Short title; table of contents.TITLE I—Health Savings AccountsSec. 101. Short title.Sec. 102. Increase in contribution limitations.Sec. 103. Freedom from mandate.Sec. 104. Amounts paid for health insurance or direct primary care service arrangement.Sec. 105. Special rule for certain medical expenses incurred before establishment of account.Sec. 106. Administrative error correction before due date of return.Sec. 107. Allowing HSA rollover to child or parent of account holder.Sec. 108. Coverage for amounts paid for vitamins, dietary supplements, gym memberships, and wearable fitness trackers.Sec. 109. Equivalent bankruptcy protections for health savings accounts as retirement funds.TITLE II—Health Marketplace for AllSec. 201. Short title.Sec. 202. Health marketplace pools deemed an employer
for purposes of offering group health plans or group health insurance coverage.Sec. 203. Conforming amendments.<enum>I</enum><header>Health Savings Accounts</header><section id="id852a6fee04c041858f983cf5728002f7"><enum>101.</enum><header>Short title</header><text display-inline="no-display-inline">This title may be cited as the <quote><short-title>Health Savings Accounts For All Act of 2025</short-title></quote>.</text></section><section id="id76953A19CA5344F0BF2BC5ACCAD09D8C"><enum>102.</enum><header>Increase in contribution limitations</header><subsection id="id56ECD3FD76544130B1DD347D27F967EE"><enum>(a)</enum><header>In general</header><text>Subsection (b) of <external-xref legal-doc="usc" parsable-cite="usc/26/223">section 223</external-xref> of the Internal Revenue Code of 1986 is amended—</text><paragraph id="idFD05FD153A8E43EC8F6D90C9E1E6DBBC"><enum>(1)</enum><text>in paragraph (1), by striking <quote>the sum of</quote> and all that follows through the period and inserting <quote>an amount equal to the applicable dollar amount under paragraph (1)(B) of section 402(g) (as adjusted pursuant to paragraph (4) of such section) with respect to such taxable year.</quote>,</text></paragraph><paragraph id="idFC0AC03904314142BD520ECB83068E1F"><enum>(2)</enum><text>by striking paragraphs (2), (3), (5), (7), and (8),</text></paragraph><paragraph id="idF439720802FF4A76A5AFFBBE1EDAACF9"><enum>(3)</enum><text>by inserting after paragraph (1) the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id02427478A2234E8C9ECE6B548442FC8F"><paragraph id="id276F6464382C44B8BC1B45DCF29E6B1B"><enum>(2)</enum><header>Additional contributions for individuals 50 or older</header><text>In the case of an individual who has attained age 50 before the close of the taxable year, the amount of the limitation under paragraph (1) shall be increased by an amount equal to the applicable dollar amount under subparagraph (B)(i) of section 414(v)(2) (as adjusted pursuant to subparagraph (C) of such section).</text></paragraph><after-quoted-block>,</after-quoted-block></quoted-block></paragraph><paragraph id="idD0870703C05E4C94962C7FEFD09DE346"><enum>(4)</enum><text>in paragraph (4), by striking the flush matter following subparagraph (C), and</text></paragraph><paragraph id="idDAAF00232DEC4DA38CD4F6F78ABD224D"><enum>(5)</enum><text>by redesignating paragraphs (4) and (6) as paragraphs (3) and (4), respectively.</text></paragraph></subsection><subsection id="id71D674B9E6ED448E94B76CA29519B356"><enum>(b)</enum><header>Conforming amendments</header><paragraph id="id612F9AD761644650ACA7C9F12AD74963"><enum>(1)</enum><text>Subparagraph (A) of <external-xref legal-doc="usc" parsable-cite="usc/26/223">section 223(d)(1)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>the sum of—</quote> and all that follows through the period and inserting <quote>the amount determined under subsection (b)(1).</quote>.</text></paragraph><paragraph id="id6FF4254BFC1E43059B771BBC2F7D1CCD"><enum>(2)</enum><text>Subsection (g)(1) of section 223 of such Code is amended—</text><subparagraph id="idEEC25D18F6F645E79432C76512ED819E"><enum>(A)</enum><text>by striking <quote>(b)(2), (c)(2)(A), and</quote> and inserting <quote>(c)(2)(A) and,</quote>,</text></subparagraph><subparagraph id="id75F309B24F3D4C5DA6568F9978DA1C51"><enum>(B)</enum><text>by amending subparagraph (B) to read as follows:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id638256D18F4E4FD1BC60A01817A4072C"><subparagraph commented="no" display-inline="no-display-inline" id="id5F31C2AE00914AF09AFB40BF1F792C9B"><enum>(B)</enum><text display-inline="yes-display-inline">the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins determined by substituting <quote>calendar year 2003</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof.</text></subparagraph><after-quoted-block>, and</after-quoted-block></quoted-block></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id3902b8a2cc914ad8b21905bc9c5a98d7"><enum>(C)</enum><text>by striking <quote>(b)(2), (c)(1)(E)(ii)(II),</quote> and inserting <quote>(c)(1)(E)(ii)(II)</quote>.</text></subparagraph></paragraph><paragraph commented="no" id="id712E62E0739F4CED924C7CF8ED17CA66"><enum>(3)</enum><text>Section 26(b)(2)(S) of such Code is amended by striking <quote>, 223(b)(8)(B)(i)(II),</quote>.</text></paragraph><paragraph id="id40E73DC7717449B7933C40EC1094A13B"><enum>(4)</enum><text>Section 408(d)(9)(C)(i)(I) of such Code is amended by striking <quote>computed on the basis of the type of coverage under the high deductible health plan covering the individual</quote>.</text></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id469D0BB0CB8A41E8B4C072C743E2BBC4"><enum>(c)</enum><header display-inline="yes-display-inline">Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.</text></subsection></section><section id="idF5E912FFA4894CD099A6C9DD2D5CA683"><enum>103.</enum><header>Freedom from mandate</header><subsection id="HB47E65F003B549699E4D04DB596D04D7"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/223">Section 223</external-xref> of the Internal Revenue Code of 1986, as amended by section 102, is further amended by striking subsections (c) and (g) and by redesignating subsections (d), (e), (f), and (h) as subsections (c), (d), (e), and (f), respectively.</text></subsection><subsection id="H8EEBB690A9E341478183BCF4F15FA482"><enum>(b)</enum><header>Conforming amendments</header><paragraph id="H76E35CD66B744E958E5B3F86306656B3"><enum>(1)</enum><text>Subsection (a) of <external-xref legal-doc="usc" parsable-cite="usc/26/223">section 223</external-xref> of the Internal Revenue Code of 1986 is amended to read as follows:</text><quoted-block style="OLC" display-inline="no-display-inline" id="HA40BD74D784741948E35487F2D79A6A2"><subsection id="H9B797F28574A424EA225D8C01DD36A79"><enum>(a)</enum><header>Deduction allowed</header><text>In the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a health savings account of such individual.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph id="HB10F9AF802C54D2F891DD389F7F0F307"><enum>(2)</enum><text>Subsection (c)(1)(A) of section 223 of such Code, as amended by section 102 and redesignated by subsection (a), is further amended by striking <quote>subsection (f)(4)</quote> and inserting <quote>subsection (e)(4)</quote>.</text></paragraph><paragraph commented="no" id="H988BA7C7C96F454EAD641E05B36B4AF4"><enum>(3)</enum><text>Subparagraph (U) of section 26(b)(2) of such Code, as amended by section 102, is further amended by striking <quote>section 223(f)(3)</quote> and inserting <quote>section 223(e)(3)</quote>.</text></paragraph><paragraph id="H10B4B88A172D43BCB8205C89748FF637"><enum>(4)</enum><text>Sections 35(g)(3), 220(f)(5)(A), 848(e)(1)(B)(v), 4973(a)(5), and 6051(a)(12) of such Code are each amended by striking <quote>section 223(d)</quote> each place it appears and inserting <quote>section 223(c)</quote>.</text></paragraph><paragraph commented="no" id="HAF9265A672294AC288E67D2BB137663D"><enum>(5)</enum><text>Section 106(d)(1) of such Code is amended—</text><subparagraph commented="no" id="HF1AEE11F3AE345F594C8A2C531404537"><enum>(A)</enum><text>by striking <quote>who is an eligible individual (as defined in section 223(c)(1))</quote>, and</text></subparagraph><subparagraph commented="no" id="H48B25A5C012E4CB29262F1D81A134BD8"><enum>(B)</enum><text>by striking <quote>section 223(d)</quote> and inserting <quote>section 223(c)</quote>.</text></subparagraph></paragraph><paragraph commented="no" id="id87D7038A814D40BF8E2B8286770F9907"><enum>(6)</enum><text>Section 106(e) of such Code is amended—</text><subparagraph commented="no" id="idA9FBD5F75E9148D58FF10B582C2A805B"><enum>(A)</enum><text>by striking paragraphs (3) and (4) and by redesignating paragraph (5) as paragraph (4),</text></subparagraph><subparagraph commented="no" id="id18DDB6C43D4A4BF09A994640184E5D19"><enum>(B)</enum><text>by inserting after paragraph (2) the following new paragraph:</text><quoted-block style="OLC" act-name="" id="id5F53A2C0EB5E4D3283F540D855BB9D7E"><paragraph id="id1660EC2A3557428D8A6D67D1E63B08F6"><enum>(3)</enum><header>Treatment as rollover contribution</header><text>A qualified HSA distribution shall be treated as a rollover contribution described in section 223(e)(4).</text></paragraph><after-quoted-block>, and</after-quoted-block></quoted-block></subparagraph><subparagraph commented="no" id="id04266EA8A2C247638426EDDC142A81B9"><enum>(C)</enum><text>by striking <quote>to any eligible individual covered under a high deductible health plan of the employer</quote> in paragraph (4)(B)(ii) (as so redesignated) and inserting <quote>to any employee with respect to whom a health savings account has been established</quote>.</text></subparagraph></paragraph><paragraph commented="no" id="H4EFFAB720BB84130B71B1DAAD29F8FFD"><enum>(7)</enum><text>Section 408(d)(9)(A) of such Code is amended by striking <quote>who is an eligible individual (as defined in section 223(c)) and</quote>.</text></paragraph><paragraph commented="no" id="H2D58F1808F8E43B19B773942FAD0E30A"><enum>(8)</enum><text>Section 877A(g)(6) of such Code is amended by striking <quote>223(f)(4)</quote> and inserting <quote>223(e)(4)</quote>.</text></paragraph><paragraph commented="no" id="HE87990CE03564A61A20FF89D7F60D411"><enum>(9)</enum><text>Section 4973(g) of such Code is amended—</text><subparagraph commented="no" id="id839891AA2E734D5FB73DF38474E9BE39"><enum>(A)</enum><text>by striking <quote>section 223(d)</quote> and inserting <quote>section 223(c)</quote>,</text></subparagraph><subparagraph commented="no" id="idBFC9D7D2BAD04FF9B7F9B949414A8864"><enum>(B)</enum><text>in paragraph (1), by striking <quote>or 223(f)(5)</quote> and inserting <quote>or 223(e)(5)</quote>,</text></subparagraph><subparagraph commented="no" id="id85B1EA25041D4EB68B8CA447B867151B"><enum>(C)</enum><text>in paragraph (2)(A), by striking <quote>section 223(f)(2)</quote> and inserting <quote>section 223(e)(2)</quote>, and</text></subparagraph><subparagraph commented="no" id="id03AB8907F1C4491D9C57AA5A8BFA336D"><enum>(D)</enum><text>in the flush matter at the end, by striking <quote>section 223(f)(3)</quote> and inserting <quote>section 223(e)(3)</quote>.</text></subparagraph></paragraph><paragraph commented="no" id="id688BB14CA2F344D3A8C24E989E7DEF14"><enum>(10)</enum><text>Section 4975 of such Code is amended—</text><subparagraph commented="no" id="H9A4EE7C3A2A34B1787159F6F24B544F9"><enum>(A)</enum><text>in subsection (c)(6)—</text><clause commented="no" id="H3420F3CE431240DDB5AF32838FBC8359"><enum>(i)</enum><text>by striking <quote>section 223(d)</quote> and inserting <quote>section 223(c)</quote>, and</text></clause><clause commented="no" id="H31B228543A32431381170B4F9092B097"><enum>(ii)</enum><text>by striking <quote>section 223(e)(2)</quote> and inserting <quote>section 223(d)(2)</quote>, and</text></clause></subparagraph><subparagraph commented="no" id="HCF5350DDADAD468A8EF9E10F6FB79F7E"><enum>(B)</enum><text>in subsection (e)(1)(E), by striking <quote>section 223(d)</quote> and inserting <quote>section 223(c)</quote>.</text></subparagraph></paragraph><paragraph commented="no" id="idED03CDB50B584C3BBCA2DCE3033C666D"><enum>(11)</enum><text>Subsection (b) of section 4980G of such Code is amended to read as follows:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id854BCC72CBC24CF9979009E7A58C1C13"><subsection commented="no" id="id44311AE3F26C451895402CA0CC93490C"><enum>(b)</enum><header>Rules and requirements</header><paragraph id="idfc7b4e8d61f642f5b0ed64d80bfbcfaf"><enum>(1)</enum><header>In general</header><text>An employer meets the requirements of this subsection for any calendar year if the employer makes available comparable contributions to the health savings accounts of all comparable participating employees for each coverage period during such calendar year.</text></paragraph><paragraph id="id0a89bf876cc442abafd547d383a48299"><enum>(2)</enum><header>Comparable contributions</header><subparagraph id="id767ce0a2e59a40c28b1afbafc3408b7f"><enum>(A)</enum><header>In general</header><text>For purposes of paragraph (1), the term <term>comparable contributions</term> means contributions—</text><clause id="id81496152c0104aa2a962159106ff4932"><enum>(i)</enum><text>which are the same amount, or</text></clause><clause id="ided5987d9d5894ed8a134cbe97dfec026"><enum>(ii)</enum><text>if the employees are covered by a health plan, which are the same percentage of the annual deductible limit under the plan covering the employees.</text></clause></subparagraph><subparagraph id="idffa1dcb6f31540d09a94f2e56aa03523"><enum>(B)</enum><header>Part-year employees</header><text>In the case of an employee who is employed by the employer for only a portion of the calendar year, a contribution to the health savings account of such employee shall be treated as comparable if it is an amount which bears the same ratio to the comparable amount (determined without regard to this subparagraph) as such portion bears to the entire calendar year.</text></subparagraph></paragraph><paragraph id="ida0241a266ee544d8a2fc46f6e48f45f2"><enum>(3)</enum><header>Comparable participating employees</header><text>For purposes of paragraph (1), the term <term>comparable participating employees</term> means all employees who are covered (if at all) under the same health plan of the employer and have the same category of coverage. For purposes of the preceding sentence, the categories of coverage are self-only and family coverage.</text></paragraph><paragraph id="ide48ced4f599746958e4a418f6ef8bfae"><enum>(4)</enum><header>Part-time employees</header><subparagraph id="id51f921ec2da24575a548cf1c4d2b5d86"><enum>(A)</enum><header>In general</header><text>Paragraph (3) shall be applied separately with respect to part-time employees and other employees.</text></subparagraph><subparagraph id="id66f27afe6d1343a4af12bf07a9f8b01b"><enum>(B)</enum><header>Part-time employee</header><text>For purposes of subparagraph (A), the term <term>part-time employee</term> means any employee who is customarily employed for fewer than 30 hours per week.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph commented="no" id="id9E50E0EE60134B78B164D67ED97F40BD"><enum>(12)</enum><text>Section 4980G(d) of such Code is amended by striking <quote>section 4980E</quote> and inserting <quote>this section</quote>.</text></paragraph><paragraph commented="no" id="H4B03FC4F699141FBAFB1B7816FCDF1B2"><enum>(13)</enum><text>Section 6693(a)(2)(C) of such Code is amended by striking <quote>section 223(h)</quote> and inserting <quote>section 223(f)</quote>.</text></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="H45154C66C4664CB780B436B4DF8B64EE"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.</text></subsection></section><section id="ID81930c7cea454402bbfc78baf748b46d"><enum>104.</enum><header>Amounts paid for health insurance or direct primary care service arrangement</header><subsection id="idECF3731B5D814F32850AFA2881BDED92"><enum>(a)</enum><header>In general</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/223">section 223(c)</external-xref> of the Internal Revenue Code of 1986, as redesignated by section 3, is amended—</text><paragraph id="id8A2B8A7B24FD41F79E42B84108BA4888"><enum>(1)</enum><text>in subparagraph (A), by inserting <quote>or pursuant to an arrangement under which an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for primary care services</quote> after <quote>menstrual care products</quote>,</text></paragraph><paragraph id="idEBC2C9D09431458FB75D437F077DB58D"><enum>(2)</enum><text>by striking subparagraphs (B) and (C), and</text></paragraph><paragraph id="id9B85B3825D284CB681061F81CF245C4E"><enum>(3)</enum><text>by redesignating subparagraph (D) as subparagraph (B).</text></paragraph></subsection><subsection id="ID532eded869b9499a8bca767d92470ad0"><enum>(b)</enum><header>Conforming amendment</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/223">section 223(c)</external-xref> of the Internal Revenue Code of 1986, as amended by the preceding sections of this Act, is further amended by striking <quote>and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual</quote> and inserting <quote>any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, and any child (as defined in section 152(f)(1)) of such individual who has not attained the age of 27 before the end of such individual's taxable year</quote>.</text></subsection><subsection commented="no" display-inline="no-display-inline" id="ID5c43299f781f4f11b87fce50d44e7728"><enum>(c)</enum><header>Technical amendments</header><paragraph commented="no" display-inline="no-display-inline" id="idFEE9A1EFF315472DA69B6396123298FD"><enum>(1)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/220">Section 220(d)(2)(A)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>section 223(d)(2)(D)</quote> and inserting <quote>section 223(c)(2)(B)</quote>.</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="idB1948073F05C4FB0979B36B4938BE122"><enum>(2)</enum><text>Subsection (f) of <external-xref legal-doc="usc" parsable-cite="usc/26/106">section 106</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>section 223(d)(2)(D)</quote> and inserting <quote>section 223(c)(2)(B)</quote>.</text></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id503565D17F8E4E4EBCC8A4D7A1CE5426"><enum>(d)</enum><header>Effective dates</header><paragraph commented="no" display-inline="no-display-inline" id="id256ABEA72F1F42BEB3B17237C69605A9"><enum>(1)</enum><header>In general</header><text>The amendments made by subsections (a) and (b) shall apply with respect to amounts paid after the date of the enactment of this Act in taxable years beginning after such date.</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id7D0B92D4AEE84114ADE1A70D7950E03C"><enum>(2)</enum><header>Technical amendments</header><text>The amendments made by subsection (c) shall apply with respect to taxable years beginning after the date of enactment of this Act.</text></paragraph></subsection></section><section id="HDB95B151BAC145FFB13883FC5EDDDD01"><enum>105.</enum><header>Special rule for certain medical expenses incurred before establishment of account</header><subsection id="H63A92D6BAE4C4F9F9062C48E0A4CB285"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/223">section 223(c)</external-xref> of the Internal Revenue Code of 1986, as amended and redesignated by the preceding sections of this Act, is further amended by adding at the end the following new subparagraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="HA91E0A5B53CD47F090B8674E99154E2E"><subparagraph id="H9202CCFDA97D41D397459E0C66AAF39C"><enum>(C)</enum><header>Certain medical expenses incurred before establishment of account treated as qualified</header><text>An expense shall not fail to be treated as a qualified medical expense solely because such expense was incurred before the establishment of the health savings account if such expense was incurred—</text><clause id="H5CF18651E1DE4DDF9E34444960EABBAE"><enum>(i)</enum><text>during either—</text><subclause id="HE0D0D671CDC04A27BB77053B98B96FC3"><enum>(I)</enum><text>the taxable year in which the health savings account was established, or</text></subclause><subclause id="H9AFBD2DBD6484636827E4DAEB08C0B51"><enum>(II)</enum><text>the preceding taxable year, in the case of a health savings account established after the taxable year in which such expense was incurred but before the time prescribed by law for filing the return for such taxable year (not including extensions thereof), and</text></subclause></clause><clause id="H807673FCA76F4D6FBA8E5A52E1E0B70E"><enum>(ii)</enum><text>for medical care which (but for the fact that it was incurred before the establishment of the account) otherwise meets the requirements of the preceding subparagraphs.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection commented="no" display-inline="no-display-inline" id="HE3E4D57DC84E41AFBF1A8AC64D98B5EB"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.</text></subsection></section><section id="id1267D92289C84E448F3130A83F535D5A"><enum>106.</enum><header>Administrative error correction before due date of return</header><subsection id="id710B1CD278A2438FA5C73B296014424B"><enum>(a)</enum><header>In general</header><text>Paragraph (4) of <external-xref legal-doc="usc" parsable-cite="usc/26/223">section 223(e)</external-xref> of the Internal Revenue Code of 1986, as amended and redesignated by the preceding sections of this Act, is amended by adding at the end the following new subparagraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id71B9A3F2550A4635B0CC871152D6C83C"><subparagraph id="idF21DBC164F504BF2B95CD75423AF305F"><enum>(D)</enum><header>Exception for administrative errors corrected before due date of return</header><text>Subparagraph (A) shall not apply if any payment or distribution is made to correct an administrative, clerical, or payroll contribution error and if—</text><clause id="idC0FF85D9660A4D3382179E6EFC2D446F"><enum>(i)</enum><text>such distribution is received by the individual on or before the last day prescribed by law (including extensions of time) for filing such individual's return for such taxable year, and</text></clause><clause id="idC2D7DB83DC0E4901BD71189BE2B6582F"><enum>(ii)</enum><text>such distribution is accompanied by the amount of net income attributable to such contribution.</text></clause><continuation-text continuation-text-level="subparagraph">Any net income described in clause (ii) shall be included in the gross income of the individual for the taxable year in which it is received.</continuation-text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection commented="no" display-inline="no-display-inline" id="idD12C34F29A594D18A7E181445876BF45"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall take effect on the date of the enactment of this Act.</text></subsection></section><section id="HFE2B613C5D734F938720F3A6C7E9D49A"><enum>107.</enum><header>Allowing HSA rollover to child or parent of account holder</header><subsection id="H1A8E1D540DD24414811C5BC980D61C7B"><enum>(a)</enum><header>In general</header><text>Paragraph (8)(A) of <external-xref legal-doc="usc" parsable-cite="usc/26/223">section 223(e)</external-xref> of the Internal Revenue Code of 1986, as redesignated by the preceding sections of this Act, is amended—</text><paragraph id="HD05B6801AE4749B7A898372E4B5BD467"><enum>(1)</enum><text>by inserting <quote>, child, parent, or grandparent</quote> after <quote>surviving spouse</quote>,</text></paragraph><paragraph id="H9A6FE34DC998468B94E1E9A6FD92C951"><enum>(2)</enum><text>by inserting <quote>, child, parent, or grandparent, as the case may be,</quote> after <quote>the spouse</quote>,</text></paragraph><paragraph id="HD06774EB1A39478CAD7E38200E1EB7D6"><enum>(3)</enum><text>by inserting <quote><header-in-text level="subparagraph" style="OLC">, child, parent, or grandparent</header-in-text></quote> after <quote><header-in-text level="subparagraph" style="OLC">spouse</header-in-text></quote> in the heading thereof, and</text></paragraph><paragraph id="H8FC2F555D3104CE78824D8904529EB8F"><enum>(4)</enum><text>by adding at the end the following: <quote>In the case of a child who acquires such beneficiary’s interest and with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins, such health savings account shall be treated as a health savings account of such child.</quote>.</text></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="H9BB550DE43FA418DBB52499EFE260E9E"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.</text></subsection></section><section section-type="subsequent-section" id="id6B6E07889C694C298788B168BC338444"><enum>108.</enum><header>Coverage for amounts paid for vitamins, dietary supplements, gym memberships, and wearable fitness trackers</header><subsection id="id99840ADFF6214281BEE6F10C470344A9"><enum>(a)</enum><header>In general</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/223">section 223(c)</external-xref> of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended—</text><paragraph id="id81FC0B9FD7E2480E9F0DEE980A0DE602"><enum>(1)</enum><text>in subparagraph (A), by inserting <quote>, qualified wellness expenses,</quote> after <quote>menstrual care products</quote>, and</text></paragraph><paragraph id="id916C202FF5ED4BB89FFE71F71377DC7A"><enum>(2)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idA1EAAD0D9C4E460FABF2E813486D88DF"><subparagraph id="id743BB23F77534D10A480DDB104361C21"><enum>(C)</enum><header>Qualified wellness expenses</header><text>For purposes of this paragraph, the term <term>qualified wellness expenses</term> means amounts paid for—</text><clause id="idC79C47D3CC6B4817AC1C2F3B4499C20A"><enum>(i)</enum><text>vitamins,</text></clause><clause id="id86EA7CABD2904050ACAC753F6C9E0847"><enum>(ii)</enum><text>dietary supplements (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act (<external-xref legal-doc="usc" parsable-cite="usc/21/321">21 U.S.C. 321(ff)</external-xref>)),</text></clause><clause id="id65381187EF6A4FF09166E8148CFBE80D"><enum>(iii)</enum><text>membership at a gym or fitness facility, or</text></clause><clause id="id67B1A132F5E64CBB8241DE2D8511A9B6"><enum>(iv)</enum><text>wearable fitness trackers.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="id9F65CAB6D7194FA3BAA0B5016ECD6D38"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.</text></subsection></section><section section-type="subsequent-section" id="idA72559B9C9EC497FBC443CC7E77F5665"><enum>109.</enum><header>Equivalent bankruptcy protections for health savings accounts as retirement funds</header><subsection id="id390C1E5995D34416A415B0409EDD3A4D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 522 of title 11, United States Code, is amended by adding at the end the following new subsection:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id90C6B482887645898DE25A1ACB2BBA43"><subsection id="id2CAED9EE795E4AE8BF8C186426E11983"><enum>(r)</enum><header>Treatment of health savings accounts</header><text>For purposes of this section, any health savings account (as described in <external-xref legal-doc="usc" parsable-cite="usc/26/223">section 223</external-xref> of the Internal Revenue Code of 1986) shall be treated in the same manner as an individual retirement account described in section 408 of such Code.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection commented="no" display-inline="no-display-inline" id="idB31F085EC6464360B9928FD00F82BD2A"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to cases commencing under title 11, United States Code, after the date of the enactment of this Act.</text></subsection></section><enum>II</enum><header>Health Marketplace for All</header><section id="id818f6018f74e40b98c90a99adac053eb"><enum>201.</enum><header>Short title</header><text display-inline="no-display-inline">This title may be cited as the <quote><short-title>Health Marketplace for All Act of 2025</short-title></quote>.</text></section><section id="id4B33A12F71CF498887701F530A240291"><enum>202.</enum><header>Health marketplace pools deemed an <quote>employer</quote> for purposes of offering group health plans or group health insurance coverage</header><subsection id="id7CF581271FC544CDB7EE5B56FEA8B2AC"><enum>(a)</enum><header>Definition of employer</header><text>Section 3(5) of the Employee Retirement Income Security Act of 1974 (<external-xref legal-doc="usc" parsable-cite="usc/29/1002">29 U.S.C. 1002(5)</external-xref>) is amended by adding at the end the following: <quote>Such term shall be deemed to include, for purposes of offering a group health plan (as defined in section 733(a)(1)) or group health insurance coverage (as defined in section 733(b)(4)) (which, notwithstanding any other provision of law, may include such a plan or coverage covering prescription or nonprescription drugs as the only benefit offered by the plan or coverage in accordance with section 736(b)(5)(B)), any entity that meets the requirements under section 736(b).</quote>.</text></subsection><subsection id="idDB107274AB2D4057A8151071487CE5C0"><enum>(b)</enum><header>Group health plans and group health insurance coverage</header><text>Part 7 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 (<external-xref legal-doc="usc" parsable-cite="usc/29/1181">29 U.S.C. 1181 et seq.</external-xref>) is amended by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="idDDF8E907C9C244F5B37D58B172158103"><section id="id123CBEEA436049359553F6FBF0513051"><enum>736.</enum><header>Health marketplace pools deemed an <quote>employer</quote> for purposes of offering group health plans or group health insurance coverage</header><subsection id="id10931A27E54445CC9831C7E298815CC2"><enum>(a)</enum><header>In general</header><text>An entity (referred to in this section as a <quote>health marketplace pool</quote>) that meets the requirements under subsection (b) shall be deemed an employer under section 3(5) for purposes of offering a group health plan or group health insurance coverage (which, notwithstanding any other provision of law, may include such a plan or coverage covering prescription or nonprescription drugs as the only benefit offered by the plan or coverage in accordance with subsection (b)(5)(B)).</text></subsection><subsection id="id71A4B685B4CB4D0DAFCAAB7EB42270F6"><enum>(b)</enum><header>Requirements for health marketplace pools</header><text>The requirements under this subsection are each of the following:</text><paragraph id="H72650D2766614625AC0FFDA4F6F8BEE5"><enum>(1)</enum><header>Organization</header><text>The health marketplace pool shall—</text><subparagraph id="H2BB5B4EEEB6A48F0860F5CD5E687DA05"><enum>(A)</enum><text>be formed and maintained in good faith for a purpose that includes the formation of a risk pool in order to offer group health insurance coverage or a group health plan to its members; and</text></subparagraph><subparagraph id="H2DE88434267B4D2DA73EF39E86CC27FF"><enum>(B)</enum><text>not condition membership in the health marketplace pool on any health status-related factor relating to an individual (including an employee of an employer or a dependent of an employee).</text></subparagraph></paragraph><paragraph id="HE0306BB9C252418A9563F7E49F0CE682"><enum>(2)</enum><header>Offering group health plans and group health insurance coverage</header><subparagraph id="H8A2D5DCD71944FFD8E2EBED29F9050C9"><enum>(A)</enum><header>Different groups</header><clause id="id081FCE4F6A89485AAF91659188625DE2"><enum>(i)</enum><header>In general</header><text>The health marketplace pool, which may be in conjunction with a health insurance issuer that offers group health insurance coverage through the health marketplace pool, shall make available a group health plan or group health insurance coverage to all members of the health marketplace pool (and, in the case of members that are employers, employees of the employers) at rates that—</text><subclause id="idB930880BEEB34803912440437960C897"><enum>(I)</enum><text>are established by the health marketplace pool, or a health insurance issuer contracting with such health marketplace pool, on a policy or product specific basis; and</text></subclause><subclause id="id836DB83DD04F4AAB8D3D082396C39A3C"><enum>(II)</enum><text>subject to sections 701 and 702, may vary for individuals covered through the health marketplace pool.</text></subclause></clause><clause id="idE205F1C3659F4E96AE8B0A7035A689D8"><enum>(ii)</enum><header>Permissible coverage for dependents</header><text>Such group health plan or group health insurance coverage may be made available under clause (i) to any dependents of members of the health marketplace pool or dependents of employees of employers that are such members.</text></clause></subparagraph><subparagraph id="H08AA87A2644F49A194AEF5271A944CA4"><enum>(B)</enum><header>Nondiscrimination in coverage offered</header><clause id="H72492F20251545EDA2AF2DED58B55D78"><enum>(i)</enum><header>In general</header><text>Subject to clause (ii), the health marketplace pool may not offer coverage under a group health plan or group health insurance coverage to a member of the health marketplace pool unless the same coverage is offered to all such members of the health marketplace pool.</text></clause><clause id="HA89D5D373947485CA127CF7623541F30"><enum>(ii)</enum><header>Construction</header><text>Nothing in this subsection shall be construed as requiring a health insurance issuer or group health plan to provide coverage outside the service area of the issuer or plan, or preventing a health insurance issuer or group health plan from underwriting or from excluding or limiting the coverage on any individual, subject to the requirements under sections 701 and 702.</text></clause></subparagraph><subparagraph id="HADEB3C0CA03E4C04B8D3AA53B28B9C2C"><enum>(C)</enum><header>Assumption of risk</header><text>The health marketplace pool may provide—</text><clause id="id1D5E8E6F4554434BB5C91EDD9B636D14"><enum>(i)</enum><text>group health insurance coverage through a contract with a health insurance issuer; or</text></clause><clause id="id48DED49DCB8642519320B85334F7B70D"><enum>(ii)</enum><text>a group health plan through self-insurance.</text></clause></subparagraph></paragraph><paragraph id="idDE421F102F7E4D13A4CDC1B2D64A20DB"><enum>(3)</enum><header>Geographic areas</header><text>Nothing in this subsection shall be construed as preventing the establishment and operation of more than 1 health marketplace pool in a geographic area or as limiting the number of health marketplace pools that may operate in any area.</text></paragraph><paragraph id="HEF99659F064C4539877BEE4061529AB1"><enum>(4)</enum><header>Provision of administrative services to purchasers</header><text display-inline="yes-display-inline">The health marketplace pool may provide administrative services for members. Such services may include accounting, billing, and enrollment information.</text></paragraph><paragraph id="id525D3CAAECE14DF59E2B0FBCAE583326"><enum>(5)</enum><header>Drug coverage</header><text>The group health plan or group health insurance coverage offered by the health marketplace pool may offer—</text><subparagraph id="idD5BA3B6C779E4BA1A4425905A7CA3647"><enum>(A)</enum><text>drug coverage, including coverage of over-the-counter drugs, in combination with other benefits covered by the group health plan or group health insurance coverage; or</text></subparagraph><subparagraph id="id3037FE4916DE4C03A42DED1A3E9E797E"><enum>(B)</enum><text>notwithstanding any other provision of law, drug coverage, including coverage of over-the-counter drugs, as the only benefit covered by the group health plan or group health insurance coverage.</text></subparagraph></paragraph><paragraph id="HAA8A309447B148AA82C35B735CAF2137"><enum>(6)</enum><header>Members</header><subparagraph id="H62224D7CB9244DB1916F8EBC5E566551"><enum>(A)</enum><header>In general</header><text>With respect to an individual who is a member of the health marketplace pool—</text><clause id="id7B762CEEF534472DB7EDD5C019AF7404"><enum>(i)</enum><text>the individual may enroll for coverage under the group health plan or group health insurance coverage offered by the health marketplace pool (including, if applicable, enrollment for coverage for a dependent of such individual); or</text></clause><clause id="id1FA916D7A1C549A5A7522368CCC3B93D"><enum>(ii)</enum><text>the employer of the individual may enroll the individual for coverage under the group health plan or group health insurance coverage offered by the health marketplace pool (including, if applicable, enrollment for coverage for a dependent of such individual).</text></clause></subparagraph><subparagraph id="H74E31101F1C745B6A93CFA2D04CD13F6"><enum>(B)</enum><header>Eligibility</header><text>An individual shall be eligible to be a member of the health marketplace pool if such individual is—</text><clause id="id0EB2BE455ED6490D88D4ECCEAC5A2881"><enum>(i)</enum><text>a member of an entity that establishes or joins the health marketplace pool (or a dependent of such a member, as applicable);</text></clause><clause id="id452911B387204CDDBE0EBB594130DF20"><enum>(ii)</enum><text>an employee of a member of an entity described in clause (i) (or a dependent of such an employee, as applicable); or</text></clause><clause id="id65A88C42E8044A81AA0730EE9669B659"><enum>(iii)</enum><text>an employee of an entity (or a dependant of such an employee, as applicable) controlled by a member of an entity described in clause (i).</text></clause></subparagraph><subparagraph id="idF8D2D793C01C4239AA5152EE60708FC5"><enum>(C)</enum><header>Rules for enrollment</header><text>Nothing in this paragraph shall preclude the health marketplace pool from establishing rules of enrollment and reenrollment of members. Such rules shall be applied consistently to all members within the health marketplace pool and shall not be based in any manner on health status-related factors in accordance with sections 701 and 702.</text></subparagraph></paragraph></subsection><subsection commented="no" id="idc5bf423ae93642ecbb34d20fb167c12a"><enum>(c)</enum><header>Determination of employer and joint employer status</header><text>Participating in or facilitating a group health plan or group health insurance coverage under this section shall not be construed as establishing under any Federal or State law—</text><paragraph commented="no" id="id13425BC590034C5384B2157DABF9C57A"><enum>(1)</enum><text>an employer relationship for any purpose other than offering the group health plan or group health insurance coverage; or</text></paragraph><paragraph commented="no" id="idC3644A18BFB14803934FEDD6239E07E6"><enum>(2)</enum><text>a joint employer relationship for any purpose.</text></paragraph></subsection><subsection id="id6676CEE0CECC4448AAE1CB9529D477D1"><enum>(d)</enum><header>Definition</header><text>In this section, the term <term>dependent</term>, as applied to a group health plan or group health insurance coverage offered in a State, shall have the meaning applied to such term with respect to such plan or coverage under the State law applying to such plan or coverage. Such term may include the spouse and children of the individual involved in accordance with such State law.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section><section id="id743EFA1E66B14502B34103BF5F8BB394"><enum>203.</enum><header>Conforming amendments</header><text display-inline="no-display-inline">Section 3 of the Employee Retirement Income Security Act of 1974 (<external-xref legal-doc="usc" parsable-cite="usc/29/1002">29 U.S.C. 1002</external-xref>) is amended—</text><paragraph id="id55F21A5035BB4860ABFC2BC6E14E62ED"><enum>(1)</enum><text>in paragraph (6), by inserting before the period <quote>, except (with respect to an entity meeting the requirements under section 736(b)) such term includes any member of such entity</quote>;</text></paragraph><paragraph id="idDD0184163A894B4CB5CD568B747A5F92"><enum>(2)</enum><text>in paragraph (21)—</text><subparagraph id="idB7EB65945690453887BB009A999D72C6"><enum>(A)</enum><text>in subparagraph (A), by striking <quote>subparagraph (B)</quote> and inserting <quote>subparagraphs (B) and (C)</quote>; and</text></subparagraph><subparagraph id="idFBC821990F484A52B04B123827A306EA"><enum>(B)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id6AE3C1C42955410BAED957C683976E44"><subparagraph id="idFBF740AD5FFA49DF8B79DD6DFB7139B5" indent="up2"><enum>(C)</enum><text>With respect to a person that is a member of an entity (referred to in section 736 and this subparagraph as a <quote>health marketplace pool</quote>) that meets the requirements of section 736(b) and offers a group health plan (as defined in section 733(a)(1)) or group health insurance coverage (as defined in section 733(b)(4)) (which, notwithstanding any other provision of law, may include such a plan or coverage covering prescription or nonprescription drugs as the only benefit offered by the plan or coverage), membership in the health marketplace pool shall not by itself cause the person to be a fiduciary with respect to the group health plan or group health insurance coverage.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph id="idAD6E0859DEB749F6B36C8451DC62CAFD"><enum>(3)</enum><text>in paragraph (40)(A)—</text><subparagraph id="idA38ADBF65C9640238DDFDF699ACA6D29"><enum>(A)</enum><text>in clause (ii), by striking <quote>, or</quote> and inserting <quote>,</quote>;</text></subparagraph><subparagraph id="idC4B4E873339742BFBC8C9395BF7D3F02"><enum>(B)</enum><text>in clause (iii), by striking the period and inserting <quote>, or</quote>; and</text></subparagraph><subparagraph id="id2421862C38654887B2B2563EDB433D7B"><enum>(C)</enum><text>by adding at the end the following:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id3742A271DC42426D8EE766F78ED4DA96"><clause commented="no" display-inline="no-display-inline" id="id139AFBCB0C8A46EC92FE46FA5CA1DC0D" indent="up2"><enum>(iv)</enum><text>as a group health plan (as defined in section 733(a)(1)), or group health insurance coverage (as defined in section 733(b)(4)), offered by an entity meeting the requirements under section 736(b) (which, notwithstanding any other provision of law, may include such an entity offering such a plan or coverage covering prescription or nonprescription drugs as the only benefit offered by the plan or coverage).</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></section>