[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6301 Reported in House (RH)]

<DOC>





                                                 Union Calendar No. 654
115th CONGRESS
  2d Session
                                H. R. 6301

                          [Report No. 115-845]

 To amend the Internal Revenue Code of 1986 to provide high deductible 
          health plans with first dollar coverage flexibility.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 29, 2018

Mr. Roskam (for himself and Mr. Thompson of California) introduced the 
 following bill; which was referred to the Committee on Ways and Means

                             July 19, 2018

                     Additional sponsor: Mrs. Black

                             July 19, 2018

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
 [For text of introduced bill, see copy of bill as introduced on June 
                               29, 2018]


_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide high deductible 
          health plans with first dollar coverage flexibility.


 


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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Promoting High-Value Health Care 
Through Flexibility for High Deductible Health Plans Act of 2018''.

SEC. 2. FIRST DOLLAR COVERAGE FLEXIBILITY FOR HIGH DEDUCTIBLE HEALTH 
              PLANS.

    (a) In General.--Section 223(c)(2) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(E) First dollar coverage flexibility.--
                            ``(i) In general.--A plan shall not fail to 
                        be treated as a high deductible health plan by 
                        reason of failing to have a deductible for not 
                        more than $250 of specified services for self-
                        only coverage (twice such amount in the case of 
                        family coverage) during a plan year.
                            ``(ii) Specified services.--For purposes of 
                        this subparagraph, the term `specified 
                        services' means, with respect to a plan, 
                        services other than preventive care (within the 
                        meaning of subparagraph (C)) identified under 
                        the terms of the plan as being services to 
                        which clause (i) applies.''.
    (b) Inflation Adjustment.--Section 223(g)(1) of such Code is 
amended--
            (1) by striking ``and (c)(2)(A)'' each place it appears and 
        inserting ``, (c)(2)(A), and (c)(2)(E)'', and
            (2) in subparagraph (B)--
                    (A) by striking ``such taxable year'' in the matter 
                preceding clause (i) and inserting ``the taxable year 
                (plan year in the case of the dollar amount in 
                subsection (c)(2)(E))'', and
                    (B) by striking ``clause (ii)'' and inserting 
                ``clauses (ii) and (iii)'' in clause (i), by striking 
                ``and'' at the end of clause (i), by striking the 
                period at the end of clause (ii) and inserting ``, 
                and'', and by inserting after clause (ii) the following 
                new clause:
                            ``(iii) in the case of the dollar amount in 
                        subsection (c)(2)(E) for plan years beginning 
                        in calendar years after 2019, `calendar year 
                        2018'.''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to plan years beginning after December 31, 2018.
                                                 Union Calendar No. 654

115th CONGRESS

  2d Session

                               H. R. 6301

                          [Report No. 115-845]

_______________________________________________________________________

                                 A BILL

 To amend the Internal Revenue Code of 1986 to provide high deductible 
          health plans with first dollar coverage flexibility.

_______________________________________________________________________

                             July 19, 2018

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed