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To amend the Internal Revenue Code of 1986 to allow all individuals to contribute to health savings accounts, and for other purposes.
Summary
This bill expands access to health savings accounts (HSAs) by allowing any individual to contribute, removing the current requirement to have a high-deductible health plan. It increases HSA contribution limits to $8,000 per year ($16,000 for joint filers) plus $3,000 per dependent, and raises catch-up contributions for individuals age 55 and older to $3,000 annually. The bill also allows HSA balances transferred to relatives after the account holder's death to be deposited into the relative's HSA without tax penalties within 60 days. Additionally, it codifies hospital price transparency regulations into law. The changes take effect for taxable years beginning after December 31, 2025.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
Actions (2)
- Mar 27, 2025 Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. · house
- Mar 27, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
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Full text
IN THE HOUSE OF REPRESENTATIVES
March 27, 2025
Mr. Davidson introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to allow all individuals to contribute to health savings accounts, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Patient Fairness Act of 2025”.
SEC. 2. MODIFICATIONS TO HEALTH SAVINGS ACCOUNTS.
(a) All Individuals Allowed Deductions for Contributions.—Section 223(a) of the Internal Revenue Code of 1986 is amended by striking “who is an eligible individual for any month during the taxable year”.
(b) No Limitation on Purchasing Health Coverage.—Section 223(d)(2) of the Internal Revenue Code of 1986 is amended by striking subparagraphs (B) and (C) and the last sentence of subparagraph (A).
(c) Increase in Contribution Limits.—
(1) In general.—Section 223(b)(1) of such Code is amended by striking “the sum of the monthly” and all that follows through the period at the end and inserting “the sum of $8,000 (twice such amount in the case of a joint return), plus $3,000 (twice such amount in the case of a joint return) for each dependent (within the meaning of subsection (d)(2)) of the taxpayer.”.
(2) Additional contributions for individuals 55 or older.— Section 223(b)(3) of such Code is amended to read as follows:
“(3) Additional contributions for individuals 55 or older.—In the case of an individual who has attained age 55 before the close of the taxable year, the applicable limitation under paragraph (1) shall be increased by $3,000 ($6,000 in the case of a joint return by two individuals, both of whom have so attained such age).”.
(d) Treatment of Amounts Transferred to Relatives After Death of Account Beneficiary.—Section 223(f)(8) of the Internal Revenue Code of 1986 is amended by adding the following new subparagraph:
“(C) Exception for relatives.—If the person receiving the interest described in subparagraph (B)(i) is a relative of the deceased, subparagraph (B) shall not apply to the extent that the amount received is paid into a health savings account of such relative not later than the 60th day after the date of such receipt.”.
(e) Conforming Amendments.—
(1) Section 223(b) of such Code is amended by striking paragraphs (2), (5), (7), and (8) and the last sentence of paragraph (4).
(2) Section 223 of such Code is amended by striking subsection (c).
(3) Section 223(d)(1)(A)(ii) of such Code is amended by striking “exceeds the sum of” and all that follows through the period at the end and inserting “exceeds the limitation with respect to such beneficiary under paragraphs (1) and (2) of subsection (b).”.
(4) Section 223(g)(1) of such Code is amended—
(A) by striking “Each dollar amount in subsections
(b)(2) and (c)(2)(A)” and inserting “In the case of a taxable year beginning after 2021, each dollar amount in paragraphs (1) and (2) of subsection (b)”;
(B) by amending subparagraph (B) to read as follows:
“(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins determined by substituting ‘calendar year 2020’ for ‘calendar year 2016’ in subparagraph (A)(ii).”, and
(C) by striking “under subsections (b)(2) and
(c)(2)(A)” and inserting “under paragraphs (1) and
(2) of subsection (b)”.
(f) Effective Date.—The amendments made by this section shall apply with respect to months in taxable years beginning after December 31, 2025.
SEC. 3. HOSPITAL PRICE TRANSPARENCY.
The provisions of part 180 of subchapter E of subtitle A of title 45 of the Code of Federal Regulations (as added at 84 Fed. Reg. 65524 et seq.) are codified and shall have the force and effect of law. <all>
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