H. R. 6301
IN THE HOUSE OF REPRESENTATIVES
June 29, 2018
Mr. Roskam (for himself and Mr. Thompson of California) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to provide high deductible health plans with first dollar coverage flexibility.
First dollar coverage flexibility for high deductible health plans
Section 223(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
First dollar coverage flexibility
Such plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for not more than $250 of specified services (twice such amount in the case of family coverage) during a plan year.
For purposes of this subparagraph, the term
specified services means, with respect to a plan, services other than preventive care (within the meaning of subparagraph (C)) identified under the terms of the plan as being services to which clause (i) applies.
Section 223(g)(1) of such Code is amended—
and (c)(2)(A) and inserting
, (c)(2)(A), and (c)(2)(E); and
in subparagraph (B), by striking
clause (ii) and inserting
clauses (ii) and (iii) in clause (i), by striking
and at the end of clause (i), by striking the period at the end of clause (ii) and inserting
, and, and by inserting after clause (ii) the following new clause:
in the case of the dollar amount in subsection (c)(2)(E),
calendar year 2017.
The amendments made by this subsection shall apply with respect to plan years beginning after December 31, 2018.