3.0.0 6507 2022-12-30T03:49:00Z 2022-12-30T03:49:00Z House HR 2022-01-25 117 [Congressional Record Volume 168, Number 16 (Tuesday, January 25, 2022)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. VAN DUYNE:H.R. 6507.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H302]]]> hswm00 Ways and Means Committee House Standing Referred to 2022-01-25T15:03:35Z 2022-01-25 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2022-01-25 Introduced in House IntroReferral Intro-H 9 Library of Congress 2022-01-25 Introduced in House IntroReferral 1000 9 Library of Congress V000134 Rep. Van Duyne, Beth [R-TX-24] Beth Van Duyne R TX 24 N Taxation Taxation 00 2022-01-25 Introduced in House 2022-02-02T14:25:25Z Child Health Savings Account Act of 2022

This bill allows for the establishment of child health savings accounts for the benefit of the minor children of a taxpayer. These accounts provide for a tax deduction for amounts paid in cash, up to $3,000 in a taxable year, by an individual taxpayer to such accounts.

The bill sets forth rules for the taxation of distributions from such accounts for children under and over the age of 18 years and allows for exceptions to such rules in the case of the disability or death of a child.

]]> Child Health Savings Account Act of 2022 Display Title Child Health Savings Account Act of 2022 Official Title as Introduced To amend the Internal Revenue Code of 1986 to allow for the establishment of child health savings accounts, and for other purposes. Introduced in House IH Short Title(s) as Introduced Child Health Savings Account Act of 2022 Introduced in House IH Introduced in House 2022-01-25T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-117hr6507ih/xml/BILLS-117hr6507ih.xml 2022-01-25 Referred to the House Committee on Ways and Means. 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. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.