Legis Daily

Bipartisan HSA Improvement Act of 2018

USA115th CongressHR-6305| House 
| Updated: 7/19/2018
Mike Kelly

Mike Kelly

Republican Representative

Pennsylvania

Cosponsors (1)
Earl Blumenauer (Democratic)

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Bipartisan HSA Improvement Act of 2018 This bill amends the Internal Revenue Code to modify rules for health savings accounts (HSAs) regarding eligibility and interactions with other tax-favored health accounts. The bill specifies that receiving or being eligible to receive certain employment-related items and services at an employer-sponsored (e.g., an on-site clinic) or retail health care facility is not considered health care coverage that disqualifies an individual from participating in an HSA. The items and services include physical examinations, immunizations, drugs other than a prescribed drug, treatment for injuries occurring in the course of employment, drug testing as a condition of employment, hearing or vision screenings, and other similar items and services that do not provide significant benefits in the nature of medical care. The bill also (1) allows an eligible individual to make HSA contributions if a spouse has a flexible spending arrangement (FSA) as long as the FSA does not also reimburse the expenses of the spouse with the HSA, and (2) modifies the rules for using FSA or a health reimbursement arrangement terminations or conversions to establish an HSA.

Bill Text Versions

View Text
2 versions available

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Jul 3, 2018
Introduced in House
Jul 3, 2018
Referred to the House Committee on Ways and Means.
Jul 11, 2018
Ordered to be Reported (Amended) by the Yeas and Nays: 26 - 13.
Jul 11, 2018
Committee Consideration and Mark-up Session Held.
Jul 19, 2018
Placed on the Union Calendar, Calendar No. 653.
Jul 19, 2018
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-844.
  • July 3, 2018
    Introduced in House


  • July 3, 2018
    Referred to the House Committee on Ways and Means.


  • July 11, 2018
    Ordered to be Reported (Amended) by the Yeas and Nays: 26 - 13.


  • July 11, 2018
    Committee Consideration and Mark-up Session Held.


  • July 19, 2018
    Placed on the Union Calendar, Calendar No. 653.


  • July 19, 2018
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-844.

Taxation

Related Bills

  • S 115-3473: A bill to amend the Internal Revenue Code of 1986 to expand permissible distributions from an employee's health flexible spending account or health reimbursement arrangement to their health savings account.
  • HR 115-6199: Restoring Access to Medication and Modernizing Health Savings Accounts Act of 2018
Bank accounts, deposits, capitalComprehensive health careEmployee benefits and pensionsHealth care costs and insuranceHealth care coverage and accessHealth facilities and institutionsHearing, speech, and vision careImmunology and vaccinationIncome tax deductionsMarriage and family statusTax administration and collection, taxpayers

Bipartisan HSA Improvement Act of 2018

USA115th CongressHR-6305| House 
| Updated: 7/19/2018
Bipartisan HSA Improvement Act of 2018 This bill amends the Internal Revenue Code to modify rules for health savings accounts (HSAs) regarding eligibility and interactions with other tax-favored health accounts. The bill specifies that receiving or being eligible to receive certain employment-related items and services at an employer-sponsored (e.g., an on-site clinic) or retail health care facility is not considered health care coverage that disqualifies an individual from participating in an HSA. The items and services include physical examinations, immunizations, drugs other than a prescribed drug, treatment for injuries occurring in the course of employment, drug testing as a condition of employment, hearing or vision screenings, and other similar items and services that do not provide significant benefits in the nature of medical care. The bill also (1) allows an eligible individual to make HSA contributions if a spouse has a flexible spending arrangement (FSA) as long as the FSA does not also reimburse the expenses of the spouse with the HSA, and (2) modifies the rules for using FSA or a health reimbursement arrangement terminations or conversions to establish an HSA.

Bill Text Versions

View Text
2 versions available

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Jul 3, 2018
Introduced in House
Jul 3, 2018
Referred to the House Committee on Ways and Means.
Jul 11, 2018
Ordered to be Reported (Amended) by the Yeas and Nays: 26 - 13.
Jul 11, 2018
Committee Consideration and Mark-up Session Held.
Jul 19, 2018
Placed on the Union Calendar, Calendar No. 653.
Jul 19, 2018
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-844.
  • July 3, 2018
    Introduced in House


  • July 3, 2018
    Referred to the House Committee on Ways and Means.


  • July 11, 2018
    Ordered to be Reported (Amended) by the Yeas and Nays: 26 - 13.


  • July 11, 2018
    Committee Consideration and Mark-up Session Held.


  • July 19, 2018
    Placed on the Union Calendar, Calendar No. 653.


  • July 19, 2018
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-844.
Mike Kelly

Mike Kelly

Republican Representative

Pennsylvania

Cosponsors (1)
Earl Blumenauer (Democratic)

Ways and Means Committee

Taxation

Related Bills

  • S 115-3473: A bill to amend the Internal Revenue Code of 1986 to expand permissible distributions from an employee's health flexible spending account or health reimbursement arrangement to their health savings account.
  • HR 115-6199: Restoring Access to Medication and Modernizing Health Savings Accounts Act of 2018
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Bank accounts, deposits, capitalComprehensive health careEmployee benefits and pensionsHealth care costs and insuranceHealth care coverage and accessHealth facilities and institutionsHearing, speech, and vision careImmunology and vaccinationIncome tax deductionsMarriage and family statusTax administration and collection, taxpayers