Helping Veterans Save for Health Care Act of 2014

Helping Veterans Save for Health Care Act of 2014 - Amends the Internal Revenue Code to provide that a veteran receiving hospital care or medical services for a service-connected disabililty is not disqualified from participating in or contributing to a tax-preferred health savings account (HSA).

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4900 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4900

  To amend the Internal Revenue Code of 1986 to prevent veterans from 
  being disqualified from contributing to health savings accounts by 
  reason of receiving medical care for service-connected disabilities 
   under programs administered by the Department of Veterans Affairs.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 19, 2014

   Mr. Sam Johnson of Texas 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 prevent veterans from 
  being disqualified from contributing to health savings accounts by 
  reason of receiving medical care for service-connected disabilities 
   under programs administered by the Department of Veterans Affairs.

    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 ``Helping Veterans Save for Health 
Care Act of 2014''.

SEC. 2. VETERANS NOT DISQUALIFIED FROM HEALTH SAVINGS ACCOUNT BY REASON 
              OF RECEIVING MEDICAL CARE FOR SERVICE-CONNECTED 
              DISABILITIES UNDER PROGRAMS ADMINISTERED BY THE 
              DEPARTMENT OF VETERANS AFFAIRS.

    (a) In General.--Section 223(c)(1) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(C) Special rule for individuals eligible for 
                certain veterans benefits.--An individual shall not 
                fail to be treated as an eligible individual for any 
                period merely because the individual receives hospital 
                care or medical services under any law administered by 
                the Secretary of Veterans Affairs for a service-
                connected disability (within the meaning of section 
                101(16) of title 38, United States Code).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months beginning after the date of the enactment of this Act.
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