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

<DOC>





                                                 Union Calendar No. 659
115th CONGRESS
  2d Session
                                H. R. 6309

                          [Report No. 115-851]

    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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              July 6, 2018

 Mr. Paulsen introduced the following bill; which was referred to the 
                      Committee on Ways and Means

                             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 July 6, 
                                 2018]


_______________________________________________________________________

                                 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. SHORT TITLE.

    This Act may be cited as the ``Allowing Working Seniors to Keep 
Their Health Savings Accounts Act of 2018''.

SEC. 2. INDIVIDUALS ENTITLED TO PART A OF MEDICARE BY REASON OF AGE 
              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 section shall 
apply to months beginning after December 31, 2018, in taxable years 
ending after such date.
                                                 Union Calendar No. 659

115th CONGRESS

  2d Session

                               H. R. 6309

                          [Report No. 115-851]

_______________________________________________________________________

                                 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.

_______________________________________________________________________

                             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