Pandemic Healthcare Access Act

II 116TH CONGRESS 2D SESSION S. 3546 To waive high deductible health plan requirements for health savings accounts. IN THE SENATE OF THE UNITED STATES MARCH 19, 2020 Mr. CRUZ (for himself and Mr. SASSE) introduced the following bill; which was read twice and referred to the Committee on Finance 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 period, any individual who is covered by any health plan, 10 VerDate Sep 11 2014 01:42 Apr 07, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S3546.IS S3546 pamtmann on DSKBC07HB2PROD with BILLS 2 •S 3546 IS including a health plan which is not a high deductible 1 health plan, shall be treated as an eligible individual. 2 (b) CONTRIBUTION DEADLINE.—An individual who 3 is treated as an eligible individual for purposes of section 4 223 of the Internal Revenue Code of 1986 solely by reason 5 of subsection (a) may make contributions to the health 6 savings account (as defined in section 223(d) of such 7 Code) of such individual up to the due date for the return 8 of Federal income tax for the taxable year which includes 9 the last day of the coronavirus emergency period. 10 (c) CORONAVIRUS EMERGENCY PERIOD.—For pur- 11 poses of this section, the coronavirus emergency period is 12 the period beginning on March 13, 2020, and ending on 13 the later of— 14 (1) the last day on which the declaration of 15 emergency involving Federal primary responsibility 16 determined to exist by the President under section 17 501(b) of the Robert T. Stafford Disaster Relief and 18 Emergency Assistance Act (42 U.S.C. 5191(b)) with 19 respect to the Coronavirus Disease 2019 (COVID– 20 19) is in effect; or 21 (2) the last day on which the declaration of na- 22 tional emergency declared by the President under 23 the National Emergencies Act (50 U.S.C. 1601 et 24 VerDate Sep 11 2014 01:42 Apr 07, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S3546.IS S3546 pamtmann on DSKBC07HB2PROD with BILLS 3 •S 3546 IS seq.) with respect to the Coronavirus Disease 2019 1 (COVID–19) is in effect. 2 Æ VerDate Sep 11 2014 01:42 Apr 07, 2020 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S3546.IS S3546 pamtmann on DSKBC07HB2PROD with BILLS