[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6587 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 6587

  To amend the Internal Revenue Code of 1986 to allow deductions for 
amounts contributed to a health savings account by individuals enrolled 
                       in qualified health plans.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 26, 2018

Mrs. Comstock 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 deductions for 
amounts contributed to a health savings account by individuals enrolled 
                       in qualified health plans.

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

SECTION 1. DEDUCTIONS FOR HEALTH SAVINGS ACCOUNT CONTRIBUTIONS FOR 
              INDIVIDUALS ENROLLED IN QUALIFIED HEALTH PLANS.

    (a) In General.--Section 223(c) is amended by adding at the end the 
following new paragraph:
            ``(5) Qualified health plan.--The term `qualified health 
        plan' means a qualified health plan (as defined in section 1301 
        of the Patient Protection and Affordable Care Act) offered 
        through an Exchange established under title I of such Act.''.
    (b) Conforming Amendments.--
            (1) Section 223 of the Internal Revenue Code of 1986 is 
        amended by striking ``high deductible health plan'' and 
        inserting ``qualified health plan'' each place such term 
        appears in each of the following provisions:
                    (A) Subsection (b)(2).
                    (B) Subsection (b)(8).
                    (C) Subsection (h)(2).
            (2) Section 223(c)(1)(A), as amended by subsection (a), is 
        further amended by striking ``any individual if'' and all that 
        follows through the period at the end and inserting ``any 
        individual if such individual is covered under a qualified 
        health plan as of the 1st day of such month.''.
    (c) Effective Date.--The amendments made by this Act shall apply to 
months, and expenditures made in months, beginning after the date of 
the enactment of this Act.
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