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

<DOC>





                                                 Union Calendar No. 657
115th CONGRESS
  2d Session
                                H. R. 6314

                          [Report No. 115-848]

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


_______________________________________________________________________


                    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

                             July 19, 2018

                     Additional sponsor: Mr. Rokita

                             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 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 section shall apply 
to months beginning after December 31, 2018, in taxable years ending 
after such date.
                                                 Union Calendar No. 657

115th CONGRESS

  2d Session

                               H. R. 6314

                          [Report No. 115-848]

_______________________________________________________________________

                                 A BILL

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