[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4130 Introduced in House (IH)]

<DOC>






116th CONGRESS
  1st Session
                                H. R. 4130

To amend the Internal Revenue Code of 1986 to repeal the ceiling on the 
    sum of the annual deductible and the other annual out-of-pocket 
   expenses required to be paid under a high deductible health plan.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 30, 2019

  Mr. Marchant (for himself and Mr. Smith of Missouri) 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 repeal the ceiling on the 
    sum of the annual deductible and the other annual out-of-pocket 
   expenses required to be paid under a high deductible health plan.

    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 ``Keeping HSAs Accessible Act of 
2019''.

SEC. 2. REPEAL OF CEILING ON DEDUCTIBLE AND OUT-OF-POCKET EXPENSES 
              UNDER A HIGH DEDUCTIBLE HEALTH PLAN.

    (a) In General.--Section 223(c)(2)A) of the Internal Revenue Code 
of 1986 is amended to read as follows:
                    ``(A) High deductible health plan.--The term `high 
                deductible health plan' means a health plan which has 
                an annual deductible which is not less than--
                            ``(i) $1,000 for self-only coverage, and
                            ``(ii) twice the dollar amount in clause 
                        (i) for family coverage.''.
    (b) Effective Date.--The amendments made by this section shall 
apply with respect to months in taxable years beginning after the date 
of the enactment of this Act.
                                 <all>