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H.R. 5452 (114th): Native American Health Savings Improvement Act

The text of the bill below is as of Jun 10, 2016 (Introduced).


I

114th CONGRESS

2d Session

H. R. 5452

IN THE HOUSE OF REPRESENTATIVES

June 10, 2016

(for himself, Mr. Paulsen, Mrs. Noem, 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 permit individuals eligible for Indian Health Service assistance to qualify for health savings accounts.

1.

Individuals eligible for Indian Health Service assistance not disqualified from health savings accounts

(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:

(D)

Special rule for individuals eligible for assistance under Indian Health Service programs

For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives hospital care or medical services under a medical care program of the Indian Health Service or of a tribal organization.

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2016.