This bill seeks to expand eligibility for Health Savings Accounts (HSAs) by amending the Internal Revenue Code of 1986. Its primary purpose is to ensure that individuals who receive healthcare services through the Indian Health Service (IHS) or a tribal organization are not disqualified from establishing or contributing to an HSA. Specifically, the legislation adds a new subparagraph to Section 223(c)(1) of the Code, clarifying that coverage under an IHS or tribal medical care program does not constitute a disqualifying health plan. This provision aims to remove a barrier for Native Americans, allowing them to utilize HSAs for their healthcare savings. The amendment will take effect for taxable years beginning after December 31, 2024.