Health Savings for Families Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 4576 To amend the Internal Revenue Code of 1986 to allow contributions to health savings accounts in the case of individuals with spouses who have health flexible spending accounts. IN THE HOUSE OF REPRESENTATIVES SEPTEMBER 27, 2019 Ms. WEXTON (for herself, Mr. KELLY of Pennsylvania, and Mr. BLU- MENAUER) introduced the following bill; which was referred to the Com- mittee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to allow con- tributions to health savings accounts in the case of indi- viduals with spouses who have health flexible spending 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 ‘‘Health Savings for 4 Families Act of 2019’’. 5 VerDate Sep 11 2014 04:36 Oct 03, 2019 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H4576.IH H4576 kjohnson on DSK79L0C42 with BILLS 2 •HR 4576 IH SEC. 2. HSA CONTRIBUTIONS PERMITTED IF SPOUSE HAS A 1 HEALTH FLEXIBLE SPENDING ACCOUNT. 2 (a) IN GENERAL.—Section 223(c)(1)(B) of the Inter- 3 nal Revenue Code of 1986 is amended by striking ‘‘and’’ 4 at the end of clause (ii), by striking the period at the end 5 of clause (iii) and inserting ‘‘, and’’, and by inserting after 6 clause (iii) the following new clause: 7 ‘‘(iv) coverage under a health flexible 8 spending arrangement of the spouse of the 9 individual for any plan year of such ar- 10 rangement if the aggregate reimburse- 11 ments under such arrangement for such 12 year do not exceed the aggregate expenses 13 which would be eligible for reimbursement 14 under such arrangement if such expenses 15 were determined without regard to any ex- 16 penses paid or incurred with respect to 17 such individual.’’. 18 (b) EFFECTIVE DATE.—The amendment made by 19 this subsection shall apply to plan years beginning after 20 December 31, 2019. 21 Æ VerDate Sep 11 2014 04:36 Oct 03, 2019 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H4576.IH H4576 kjohnson on DSK79L0C42 with BILLS