Ensuring Women's Access to Free-Market Healthcare Act of 2013

Ensuring Women's Access to Free-Market Healthcare Act of 2013 - Amends the Internal Revenue Code, with respect to the tax treatment of health savings accounts (HSAs), to allow a health plan which does not have a deductible for prenatal, labor and delivery, and postpartum care to be treated as a high deductible health plan.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1675 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 1675

   To amend the Internal Revenue Code of 1986 to permit health plans 
 without a deductible for prenatal, labor and delivery, and postpartum 
  care to be treated as high deductible plans with respect to health 
                           savings accounts.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 23, 2013

   Mr. Cassidy (for himself, Mrs. Blackburn, Mr. Heck of Nevada, Mr. 
Harris, Mrs. Black, Mr. Burgess, Mr. Terry, Mr. Westmoreland, Mr. Broun 
  of Georgia, Mr. Lance, and Mr. DesJarlais) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to permit health plans 
 without a deductible for prenatal, labor and delivery, and postpartum 
  care to be treated as high deductible plans with respect to health 
                           savings accounts.

    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 ``Ensuring Women's Access to Free-
Market Healthcare Act of 2013''.

SEC. 2. HSA HIGH DEDUCTIBLE PLAN SAFE HARBOR FOR ABSENCE OF PRENATAL, 
              LABOR AND DELIVERY, AND POSTPARTUM CARE DEDUCTIBLE.

    (a) In General.--Paragraph (2) of section 223(c) of the Internal 
Revenue Code of 1986 is amended by redesignating subparagraph (D) as 
subparagraph (E) and by inserting after subparagraph (C) the following 
new subparagraph:
                    ``(D) Safe harbor for absence of prenatal, labor 
                and delivery, and postpartum care deductible.--
                            ``(i) In general.--A plan shall not fail to 
                        be treated as a high deductible health plan by 
                        reason of failing to have a deductible for 
                        prenatal, labor and delivery, and postpartum 
                        care.
                            ``(ii) Prenatal, labor and delivery, and 
                        postpartum.--The Secretary, in consultation 
                        with the American Academy of Pediatrics and 
                        American College of Obstetricians and 
                        Gynecologists, shall by regulation define 
                        prenatal, labor and delivery, and postpartum 
                        care for purposes of this subparagraph.''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to taxable years beginning after December 31, 2013.
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