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

The text of the bill below is as of Jun 21, 2016 (Reported by House Committee).

Source: GPO

IB

Union Calendar No. 490

114th CONGRESS

2d Session

H. R. 5452

[Report No. 114–631]

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

June 21, 2016

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

Strike out all after the enacting clause and insert the part printed in italic

For text of introduced bill, see copy of bill as introduced on June 10, 2016


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.

Short title

This Act may be cited as the Native American Health Savings Improvement Act.

2.

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.

June 21, 2016

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed