To amend the Internal Revenue Code of 1986 to permit rollovers from health savings accounts to Medicare Advantage MSAs.

Amends the Internal Revenue Code to permit a tax-free rollover of funds in a health savings account (HSA) into a Medicare Advantage Medical Savings Account (MSA).

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4180 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4180

  To amend the Internal Revenue Code of 1986 to permit rollovers from 
          health savings accounts to Medicare Advantage MSAs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 6, 2014

   Mr. Ross 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 rollovers from 
          health savings accounts to Medicare Advantage MSAs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. HSA ROLLOVER TO MEDICARE ADVANTAGE MSA.

    (a) In General.--Paragraph (2) of section 138(b) of the Internal 
Revenue Code of 1986 is amended by striking ``or'' at the end of 
subparagraph (A), by adding ``or'' at the end of subparagraph (B), and 
by adding at the end the following new subparagraph:
                    ``(C) a HSA rollover contribution described in 
                subsection (c)(5),''.
    (b) HSA Rollover Contribution.--Subsection (c) of section 138 of 
such Code is amended by adding at the end the following new paragraph:
            ``(5) Rollover contribution.--An amount is described in 
        this paragraph as a rollover contribution if it meets the 
        requirements of subparagraphs (A) and (B).
                    ``(A) In general.--The requirements of this 
                subparagraph are met in the case of an amount paid or 
                distributed from a health savings account to the 
                account beneficiary to the extent the amount received 
                is paid into a Medicare Advantage MSA of such 
                beneficiary not later than the 60th day after the day 
                on which the beneficiary receives the payment or 
                distribution.
                    ``(B) Limitation.--This paragraph shall not apply 
                to any amount described in subparagraph (A) received by 
                an individual from a health savings account if, at any 
                time during the 1-year period ending on the day of such 
                receipt, such individual received any other amount 
                described in subparagraph (A) from a health savings 
                account which was not includible in the individual's 
                gross income because of the application of section 
                223(f)(5)(A).''.
    (c) Conforming Amendment.--Subparagraph (A) of section 223(f)(5) of 
such Code is amended by inserting ``, a Medicare Advantage MSA (as 
defined in section 138(b)),'' before ``or a health savings account''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2013.
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