[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6314 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 6314

    To amend the Internal Revenue Code of 1986 to allow bronze and 
     catastrophic plans in connection with health savings accounts.


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                    IN THE HOUSE OF REPRESENTATIVES

                              July 6, 2018

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

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                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to allow bronze and 
     catastrophic plans in connection with 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 ``Health Savings Act of 2018''.

SEC. 2. ALLOWANCE OF BRONZE AND CATASTROPHIC PLANS IN CONNECTION WITH 
              HEALTH SAVINGS ACCOUNTS.

    (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) Bronze and catastrophic plans treated as high 
                deductible health plans.--
                            ``(i) In general.--The term `high 
                        deductible health plan' shall include any plan 
                        described in subsection (d)(1)(A) or (e) of 
                        section 1302 of the Patient Protection and 
                        Affordable Care Act.
                            ``(ii) Certain rules not applicable.--
                        Subparagraphs (C) and (D) shall not apply with 
                        respect to any plan described in clause (i).''.
    (b) Effective Date.--The amendment made by this subsection shall 
apply to months beginning after December 31, 2018, in taxable years 
ending after such date.
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