Pandemic Healthcare Access Act

I 117TH CONGRESS 1ST SESSION H. R. 295 To waive high deductible health plan requirements for health savings accounts. IN THE HOUSE OF REPRESENTATIVES JANUARY 13, 2021 Mr. BUDD (for himself, Mr. ROY, Mr. TAYLOR, Mr. POSEY, Mr. VAN DREW, Mr. GAETZ, Mr. WEBER of Texas, Mr. CLINE, Mr. BISHOP of North Carolina, Mr. KELLER, Mr. CURTIS, Mr. STEWART, Mr. WILLIAMS of Texas, Mr. MOONEY, Mr. HARRIS, Mr. COLE, Mr. GOODEN of Texas, Mr. GOHMERT, and Mr. BABIN) introduced the following bill; which was re- ferred to the Committee on Ways and Means A BILL To waive high deductible health plan requirements for health savings accounts. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Pandemic Healthcare 4 Access Act’’. 5 SEC. 2. ACCESS TO HEALTH SAVINGS ACCOUNTS. 6 (a) IN GENERAL.—For purposes of section 223 of the 7 Internal Revenue Code of 1986, notwithstanding sub- 8 section (c)(1) thereof, during the coronavirus emergency 9 VerDate Sep 11 2014 04:16 Feb 06, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H295.IH H295 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 295 IH period, any individual who is covered by any health plan, 1 including a health plan which is not a high deductible 2 health plan, shall be treated as an eligible individual. 3 (b) CONTRIBUTION DEADLINE.—An individual who 4 is treated as an eligible individual for purposes of section 5 223 of the Internal Revenue Code of 1986 solely by reason 6 of subsection (a) may make contributions to the health 7 savings account (as defined in section 223(d) of such 8 Code) of such individual up to the due date for the return 9 of Federal income tax for the taxable year which includes 10 the last day of the coronavirus emergency period. 11 (c) CORONAVIRUS EMERGENCY PERIOD.—For pur- 12 poses of this section, the coronavirus emergency period is 13 the period beginning on March 13, 2020, and ending on 14 the later of— 15 (1) the last day on which the declaration of 16 emergency involving Federal primary responsibility 17 determined to exist by the President under section 18 501(b) of the Robert T. Stafford Disaster Relief and 19 Emergency Assistance Act (42 U.S.C. 5191(b)) with 20 respect to the Coronavirus Disease 2019 (COVID– 21 19) is in effect; or 22 (2) the last day on which the declaration of na- 23 tional emergency declared by the President under 24 the National Emergencies Act (50 U.S.C. 1601 et 25 VerDate Sep 11 2014 04:16 Feb 06, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H295.IH H295 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 295 IH seq.) with respect to the Coronavirus Disease 2019 1 (COVID–19) is in effect. 2 Æ VerDate Sep 11 2014 04:16 Feb 06, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H295.IH H295 kjohnson on DSK79L0C42PROD with BILLS