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I
116TH CONGRESS
1ST SESSION H. R. 4530
To amend the Internal Revenue Code of 1986 to permit individuals eligible
for Indian Health Service assistance to qualify for health savings accounts.
IN THE HOUSE OF REPRESENTATIVES
SEPTEMBER 26, 2019
Mr. MOOLENAAR (for himself and Mr. RUIZ) 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.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Native American
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Health Savings Improvement Act’’.
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•HR 4530 IH
SEC. 2. INDIVIDUALS ELIGIBLE FOR INDIAN HEALTH SERV-
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ICE ASSISTANCE NOT DISQUALIFIED FROM
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HEALTH SAVINGS ACCOUNTS.
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(a) IN GENERAL.—Section 223(c)(1) of the Internal
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Revenue Code of 1986 is amended by adding at the end
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the following new subparagraph:
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‘‘(D) SPECIAL RULE FOR INDIVIDUALS EL-
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IGIBLE
FOR
ASSISTANCE
UNDER
INDIAN
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HEALTH SERVICE PROGRAMS.—For purposes of
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subparagraph (A)(ii), an individual shall not be
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treated as covered under a health plan de-
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scribed in such subparagraph merely because
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the individual receives hospital care or medical
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services under a medical care program of the
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Indian Health Service or of a tribal organiza-
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tion.’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to taxable years beginning after
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December 31, 2019.
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