I
115th CONGRESS
1st Session
H. R. 1280
IN THE HOUSE OF REPRESENTATIVES
March 1, 2017
Mr. Fortenberry 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 increase the maximum contribution limit for health savings accounts, and for other purposes.
Short title
This Act may be cited as the Health Savings Account Act
.
Maximum contribution limit to HSA increased to amount of deductible and out-of-pocket limitation
Self-Only coverage
Section 223(b)(2)(A) of the Internal Revenue Code of 1986 is amended by striking $2,250
and inserting the amount in effect under subsection (c)(2)(A)(ii)(I)
.
Family coverage
Section 223(b)(2)(B) of such Code is amended by striking $4,500
and inserting the amount in effect under subsection (c)(2)(A)(ii)(II)
.
Effective date
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
Treatment of direct primary care service arrangements
In general
Section 223(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
Treatment of direct primary care service arrangements
An arrangement under which an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for such services—
shall not be treated as a health plan described in subclause (I) or (II) of paragraph (1)(A)(ii) for purposes of such paragraph, and
shall not be treated as insurance for purposes of subsection (d)(2)(B).
.
Certain provider fees To be treated as medical care
Section 213(d) of such Code is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph:
Periodic provider fees
The term medical care shall include—
periodic fees paid to a primary care physician for a defined set of medical services or the right to receive medical services on an as-needed basis, and
pre-paid primary care services designed to screen for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness.
.
Effective date
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
Fitness center membership as an allowable HSA expense
In general
Subparagraph (A) of section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following: Such term shall include amounts paid for membership in a fitness center.
.
Effective date
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
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