[Congressional Record Volume 163, Number 127 (Thursday, July 27, 2017)]
[Senate]
[Pages S4469-S4470]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 472. Mr. LEE 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:
On page 12, between lines 10 and 11, insert the following:
SEC. 112. MEMBERSHIP IN HEALTH CARE SHARING MINISTRY.
(a) In General.--Paragraph (2) of section 223(c) of the
Internal Revenue Code of 1986 is amended by adding at the end
the following new subparagraph:
``(E) Membership in health care sharing ministry.--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 December 31,
2017.
SEC. 113. TREATMENT OF DIRECT PRIMARY CARE SERVICES.
(a) In General.--Paragraph (2) of section 223(c) of the
Internal Revenue Code of 1986, as amended by this Act, is
amended by adding at the end the following new subparagraph:
``(F) Treatment of direct primary care services.--For
purposes of this section--
``(i) In general.--Coverage under a direct primary care
service arrangement shall be treated as coverage under a high
deductible health plan.
``(ii) Direct primary care service arrangement.--The term
`direct primary care service arrangement' means an
arrangement under which an individual is provided coverage
restricted to primary care services in exchange for a fixed
periodic fee or payment for primary care services.''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2017.
SEC. 114. SHORT-TERM LIMITED DURATION INSURANCE.
(a) In General.--Paragraph (2) of section 223(c) of the
Internal Revenue Code of 1986, as amended by the preceding
sections of this Act, is amended by adding at the end the
following new subparagraph:
``(G) Short-term limited duration insurance.--For purposes
of this section--
``(i) In general.--Short-term limited duration insurance
shall be treated as a high deductible health plan.
``(ii) Short-term limited duration insurance.--The term
`short-term limited duration insurance' means health
insurance coverage provided pursuant to a contract with an
issuer which has an expiration date specified in the contract
which (without regard to any extensions which may be elected
by the policyholder without the consent of the issuer or any
guaranteed renewal of the contract offered by the issuer) is
less than 12 months after the original effective date of the
contract.''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2017.
SEC. 115. INCREASE IN MAXIMUM CONTRIBUTION LIMITATION.
(a) In General.--Paragraph (2) of section 223(b) of the
Internal Revenue Code of 1986 is amended by striking ``\1/12\
of--'' and all that follows and inserting ``\1/12\ of $10,800
($29,500 in the case of a joint return).''.
(b) Conforming Amendments.--
(1) Subsection (b) of section 223 of the Internal Revenue
Code of 1986 is amended by striking paragraphs (3) and (5)
and by redesignating paragraphs (4), (6), (7), and (8) as
paragraphs (3), (4), (5), and (6), respectively.
(2) Paragraph (3) of section 223(b) of such Code (as so
redesignated) is amended by striking the last sentence.
(3) Section 223(g) of such Code is amended--
(A) in paragraph (1), by striking ``subsections (b)(2)
and'' both places it appears and inserting ``subsection'',
(B) in paragraph (1)(B), by striking ``determined by'' and
all that follows through `` `calendar year 2003'.'' and
inserting ``determined by substituting `calendar year 2003'
for `calendar year 1992' in subparagraph (B) thereof.'',
(C) by redesignating paragraph (2) as paragraph (3),
(D) by inserting ``or (2)'' after ``paragraph (1)'' in
paragraph (3), as so redesignated, and
(E) by inserting after paragraph (1) the following new
paragraph:
``(2) Contribution limits.--In the case of any taxable year
beginning after December 31, 2018, each dollar amount in
subsection (b)(2) shall be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined under
section 1(f)(3) for the calendar year in which such taxable
year begins, determined by substituting `2017' for `1992' in
subparagraph (B) thereof.''.
[[Page S4470]]
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2017.
SEC. 116. PURCHASE OF INSURANCE FROM HEALTH SAVINGS ACCOUNT.
(a) In General.--Paragraph (2) of section 223(d) of the
Internal Revenue Code of 1986, as amended by section 110(a),
is amended--
(1) by striking ``and any dependent (as defined in section
152, determined without regard to subsections (b)(1), (b)(2),
and (d)(1)(B) thereof) of such individual'' in subparagraph
(A) and inserting ``any dependent (as defined in section 152,
determined without regard to subsections (b)(1), (b)(2), and
(d)(1)(B) thereof) of such individual, and any child (as
defined in section 152(f)(1)) of such individual who has not
attained the age of 27 before the end of such individual's
taxable year'',
(2) by striking subparagraph (B) and inserting the
following:
``(B) Health insurance may not be purchased from account.--
Except as provided in subparagraph (C), subparagraph (A)
shall not apply to any payment for insurance.'', and
(3) by striking ``or'' at the end of subparagraph (C)(iii),
by striking the period at the end of subparagraph (C)(iv) and
inserting ``, or'', and by adding at the end the following:
``(v) a high deductible health plan but only to the extent
of the portion of such expense in excess of--
``(I) any amount allowable as a credit under section 36B
for the taxable year with respect to such coverage,
``(II) any amount allowable as a deduction under section
162(l) with respect to such coverage, or
``(III) any amount excludable from gross income with
respect to such coverage under section 106 (including by
reason of section 125) or 402(l).''.
(b) Effective Date.--The amendments made by this section
shall apply with respect to amounts paid for expenses
incurred for, and distributions made for, coverage under a
high deductible health plan beginning after December 31,
2017.
SEC. 117. SPECIAL RULE FOR CERTAIN MEDICAL EXPENSES INCURRED
BEFORE ESTABLISHMENT OF HEALTH SAVINGS ACCOUNT.
(a) In General.--Section 223(d)(2) of the Internal Revenue
Code of 1986 is amended by adding at the end the following
new subparagraph:
``(D) Treatment of certain medical expenses incurred before
establishment of account.--If a health savings account is
established during the 60-day period beginning on the date
that coverage of the account beneficiary under a high
deductible health plan begins, then, solely for purposes of
determining whether an amount paid is used for a qualified
medical expense, such account shall be treated as having been
established on the date that such coverage begins.''.
(b) Effective Date.--The amendment made by this subsection
shall apply with respect to coverage under a high deductible
health plan beginning after December 31, 2017.
SEC. 118. EXCLUSION FROM HSAS OF HIGH DEDUCTIBLE HEALTH PLANS
INCLUDING COVERAGE FOR ABORTION.
(a) In General.--Subparagraph (C) of section 223(d)(2) of
the Internal Revenue Code of 1986, as amended by this Act, is
amended by adding at the end the following flush sentence:
``A high deductible health plan shall not be treated as
described in clause (v) if such plan includes coverage for
abortions (other than any abortion necessary to save the life
of the mother or any abortion with respect to a pregnancy
that is the result of an act of rape or incest).''.
(b) Effective Date.--The amendment made by this section
shall apply with respect to coverage under a high deductible
health plan beginning after December 31, 2017.
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