[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4576 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 4576

 To amend the Internal Revenue Code of 1986 to allow contributions to 
  health savings accounts in the case of individuals with spouses who 
                have health flexible spending accounts.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 27, 2019

Ms. Wexton (for herself, Mr. Kelly of Pennsylvania, and Mr. Blumenauer) 
 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 contributions to 
  health savings accounts in the case of individuals with spouses who 
                have health flexible spending 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 for Families Act of 
2019''.

SEC. 2. HSA CONTRIBUTIONS PERMITTED IF SPOUSE HAS A HEALTH FLEXIBLE 
              SPENDING ACCOUNT.

    (a) In General.--Section 223(c)(1)(B) of the Internal Revenue Code 
of 1986 is amended by striking ``and'' at the end of clause (ii), by 
striking the period at the end of clause (iii) and inserting ``, and'', 
and by inserting after clause (iii) the following new clause:
                            ``(iv) coverage under a health flexible 
                        spending arrangement of the spouse of the 
                        individual for any plan year of such 
                        arrangement if the aggregate reimbursements 
                        under such arrangement for such year do not 
                        exceed the aggregate expenses which would be 
                        eligible for reimbursement under such 
                        arrangement if such expenses were determined 
                        without regard to any expenses paid or incurred 
                        with respect to such individual.''.
    (b) Effective Date.--The amendment made by this subsection shall 
apply to plan years beginning after December 31, 2019.
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