[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2974 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2974

    To amend the Internal Revenue Code of 1986 to allow individuals 
 eligible for veterans health benefits to contribute to health savings 
                               accounts.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 19, 2009

Mr. Campbell (for himself, Mr. Buyer, and Mr. Brown of South Carolina) 
 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.

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

SECTION 1. ALLOWANCE OF INDIVIDUALS ELIGIBLE FOR VETERANS HEALTH 
              BENEFITS TO CONTRIBUTE TO HEALTH SAVINGS ACCOUNTS.

    (a) In General.--Paragraph (1) of section 223(c) of the Internal 
Revenue Code of 1986 (relating to 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, 2009.
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