[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6309 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 6309

    To amend the Internal Revenue Code of 1986 to allow individuals 
     entitled to Medicare Part A by reason of being over age 65 to 
                 contribute to health savings accounts.


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                    IN THE HOUSE OF REPRESENTATIVES

                              July 6, 2018

 Mr. Paulsen 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 
     entitled to Medicare Part A by reason of being over age 65 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. INDIVIDUALS OVER AGE 65 ENTITLED TO PART A OF MEDICARE 
              ALLOWED TO CONTRIBUTE TO HEALTH SAVINGS ACCOUNTS.

    (a) In General.--Section 223(c)(1)(B) of the Internal Revenue Code 
of 1986 is amended by striking ``and'' at the end of clause (ii), by 
striking the period at the end of clause (iii) and inserting ``, and'', 
and by adding at the end the following new clause:
                            ``(iv) entitlement to hospital insurance 
                        benefits under part A of title XVIII of the 
                        Social Security Act by reason of section 226(a) 
                        of such Act.''.
    (b) Conforming Amendment.--Section 223(b)(7) of such Code is 
amended by inserting ``(other than an entitlement to benefits described 
in subsection (c)(1)(B)(iv))'' after ``Social Security Act''.
    (c) Effective Date.--The amendments made by this subsection shall 
apply to months beginning after December 31, 2018, in taxable years 
ending after such date.
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