109 HR 5862 IH: To amend the Internal Revenue Code of 1986 to allow U.S. House of Representatives 2006-07-24 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.

I 109th CONGRESS 2d Session H. R. 5862 IN THE HOUSE OF REPRESENTATIVES July 24, 2006 Mr. Campbell of California 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 individuals eligible for veterans health benefits to contribute to health savings accounts.

1.

Allowance of individuals eligible for veterans health benefits to contribute to health savings accounts

(a)

In general

Section 223(c)(1) of the Internal Revenue Code of 1986 (defining eligible individual) is amended by adding at the end the following new subparagraph: (C)

Special rule for individuals eligible for veterans health benefits

For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives periodic hospital care or medical services under any law administered by the Secretary of Veterans Affairs. . (b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2006.