[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5716 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 5716

To amend the Internal Revenue Code of 1986 to allow contributions to a 
  health savings account when a spouse has a health flexible spending 
                                account.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 26, 2023

 Mr. LaHood (for himself and Mr. Hern) 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 a 
  health savings account when a spouse has a health flexible spending 
                                account.

    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 
2023''.

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

    (a) Contributions Permitted if Spouse Has a Health Flexible 
Spending Account.--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 section shall apply 
to plan years beginning after December 31, 2023.
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