[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2177 Introduced in House (IH)]

<DOC>






116th CONGRESS
  1st Session
                                H. R. 2177

 To amend the Internal Revenue Code of 1986 to make members of health 
 care sharing ministries eligible to establish health savings accounts.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 9, 2019

 Mr. Kelly of Pennsylvania (for himself, Mr. Peterson, Mr. Biggs, Mr. 
   Mooney of West Virginia, Mr. Smucker, Mr. Hudson, Mr. Walker, Mr. 
  Palmer, Mr. King of Iowa, Mr. Meadows, Mr. Babin, Mr. Smith of New 
  Jersey, Mr. Rodney Davis of Illinois, Mr. Allen, Mrs. Hartzler, Mr. 
   Lamborn, Mrs. Walorski, Mr. Kinzinger, Mr. Massie, Mr. Higgins of 
   Louisiana, Mrs. Rodgers of Washington, and Mr. Smith of Nebraska) 
 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 make members of health 
 care sharing ministries eligible to establish 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 ``Faith in Health Savings Accounts Act 
of 2019''.

SEC. 2. MEMBERS OF HEALTH CARE SHARING MINISTRIES ELIGIBLE TO ESTABLISH 
              HEALTH SAVINGS ACCOUNTS.

    (a) In General.--Section 223 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(i) Application to Health Care Sharing Ministries.--For purposes 
of this section, membership in a health care sharing ministry (as 
defined in section 5000A(d)(2)(B)(ii)) shall be treated as coverage 
under a high deductible health plan.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
                                 <all>