[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 43 Introduced in Senate (IS)]

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115th CONGRESS
  1st Session
                                 S. 43

   To amend the Internal Revenue Code of 1986 to permit individuals 
  eligible for Indian Health Service assistance to qualify for health 
                           savings accounts.


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                   IN THE SENATE OF THE UNITED STATES

                            January 5, 2017

  Mr. Heller (for himself and Ms. Heitkamp) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to permit individuals 
  eligible for Indian Health Service assistance to qualify for 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 ``Native American Health Savings 
Improvement Act''.

SEC. 2. INDIVIDUALS ELIGIBLE FOR INDIAN HEALTH SERVICE ASSISTANCE NOT 
              DISQUALIFIED FROM HEALTH SAVINGS ACCOUNTS.

    (a) In General.--Section 223(c)(1) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(D) Special rule for individuals eligible for 
                assistance under indian health service programs.--For 
                purposes of subparagraph (A)(ii), an individual shall 
                not be treated as covered under a health plan described 
                in such subparagraph merely because the individual 
                receives hospital care or medical services under a 
                medical care program of the Indian Health Service or of 
                a tribal organization.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2017.
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