[Congressional Record Volume 163, Number 127 (Thursday, July 27, 2017)]
[Senate]
[Page S4455]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 429. Mr. LANKFORD (for himself and Mr. Rubio) submitted an
amendment intended to be proposed to amendment SA 267 proposed by Mr.
McConnell to the bill H.R. 1628, to provide for reconciliation pursuant
to title II of the concurrent resolution on the budget for fiscal year
2017; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
SEC. ___. 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 an HSA-qualified 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.
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