3.0.0 74 2025-11-20T17:45:31Z 2025-11-20T17:45:31Z House H HR 2025-01-03 119 https://www.congress.gov/bill/119th-congress/house-bill/74 <pre>[Congressional Record Volume 171, Number 1 (Friday, January 3, 2025)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Mr. BIGGS of Arizona:H.R. 74.Congress has the power to enact this legislation pursuantto the following:Artcile 1, Section 8The single subject of this legislation is:To amend the Internal Revenue Code of 1986 to allow fortax-advantaged distributions from health savings accountsduring family or medical leave.[Page H38]</pre> hswm00 Ways and Means Committee House Standing Referred To 2025-01-03T16:17:30Z 119 5933 HR 2025-11-07 Referred to the House Committee on Ways and Means. Related bill CRS 2025-01-03 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2025-01-03 Introduced in House IntroReferral Intro-H 9 Library of Congress 2025-01-03 Introduced in House IntroReferral 1000 9 Library of Congress B001302 Rep. Biggs, Andy [R-AZ-5] Andy Biggs R AZ 5 N B001316 Rep. Burlison, Eric [R-MO-7] Eric Burlison R MO 7 2025-01-03 True Taxation Bank accounts, deposits, capital 2025-02-14T19:13:07Z Health care costs and insurance 2025-02-14T19:13:07Z Income tax deductions 2025-02-14T19:13:07Z Income tax exclusion 2025-02-14T19:13:07Z Taxation 2025-01-31T16:14:37Z

00 2025-01-03 Introduced in House 2025-04-08T15:33:14Z <p><strong>Freedom for Families Act</strong></p><p>This bill allows individuals to establish and contribute to a health savings account (HSA) without being enrolled in a high-deductible health plan (HDHP), increases HSA contribution limits, and allows tax-free distributions from an HSA during a period of qualified caregiving.</p><p>Under current law, individuals may establish and contribute to an HSA if they are covered under an HSA-eligible HDHP. For 2025, HSA contributions are limited to $4,300 for self-only coverage or $8,550 for family coverage (adjusted annually). Individuals who are at least&nbsp;55 years&nbsp;old may make an additional HSA contribution of up to $1,000 per year. Further, under current law, HSA distributions are tax-free if used to pay for qualified medical expenses.&nbsp;</p><p>The bill eliminates the HDHP coverage requirement for purposes of an HSA.</p><p>The bill also increases the HSA annual contribution limit to $9,000 for individuals or $18,000 for joint filers&nbsp;(adjusted annually)&nbsp;and eliminates the additional contribution for individuals&nbsp;who are at least 55 years old.</p><p>Finally, the bill excludes HSA distributions during a period of qualified caregiving from gross income. The bill defines <em>period of qualified caregiving</em> as any period during which an individual is on leave or not employed due to</p><ul><li>the birth or adoption of a child;</li><li>placement of a foster child;</li><li>caring for a family member with a serious health condition;</li><li>an inability to work due to a serious health condition; or</li><li>certain emergencies related to a spouse, child, or parent on covered active duty with the Armed Forces.&nbsp;</li></ul>

Display Title 45 2025-01-31T07:08:17Z Short Title(s) as Introduced 101 2025-01-31T07:08:16Z Introduced in House IH Official Title as Introduced 6 2025-01-31T07:03:42Z Introduced in House IH Introduced in House 2025-01-03T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr74ih/xml/BILLS-119hr74ih.xml 2025-01-03 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.