[Congressional Record Volume 167, Number 42 (Friday, March 5, 2021)]
[Senate]
[Page S1386]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1365. Mr. LEE (for himself and Mr. Scott of South Carolina) 
submitted an amendment intended to be proposed to amendment SA 891 
proposed by Mr. Schumer (for himself, Mr. Wyden, Mrs. Murray, Mr. 
Brown, Mr. Peters, Mr. Cardin, Ms. Cantwell, Ms. Stabenow, Mr. Tester, 
Mr. Menendez, Mr. Schatz, Mr. Carper, Mr. Leahy, and Mr. Sanders) to 
the bill H.R. 1319, to provide for reconciliation pursuant to title II 
of S. Con. Res. 5; which was ordered to lie on the table; as follows:

        Strike part 7 of subtitle G of title IX and insert the 
     following:

        PART 7--EXPANSION OF HEALTH SAVINGS ACCOUNT ELIGIBILITY

     SEC. 9661. EXPANSION OF HEALTH SAVINGS ACCOUNT ELIGIBILITY.

       (a) In General.--Section 223(c)(1) of the Internal Revenue 
     Code of 1986 is amended by adding at the end the following 
     new subparagraph:
       ``(E) Special rule for taxable years 2020 through 2025.--In 
     the case of any taxable year beginning after December 31, 
     2020, and before January 1, 2026, the term eligible 
     individual includes, for any month, any individual if such 
     individual is covered under a health plan that provides a 
     level of coverage that is designed to provide benefits that 
     are actuarially equivalent to not greater than 60 percent of 
     the full actuarial value of the benefits provided under the 
     plan.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.
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