Healthcare Freedom Act of 2022
This bill expands the availability of health savings accounts. It renames such accounts as health freedom accounts and allows all individuals to receive increased tax deductions for contributions to such accounts. The term qualified medical expenses is expanded to include costs associated with direct primary care, health care sharing ministries, and medical cost sharing organizations.
The bill also excludes employer contributions to health freedom accounts from employee gross income for income tax purposes.
[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9160 Introduced in House (IH)]
<DOC>
117th CONGRESS
2d Session
H. R. 9160
To amend the Internal Revenue Code of 1986 to create health freedom
accounts available to all individuals.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
October 7, 2022
Mr. Roy (for himself, Mr. Biggs, Mr. Lamborn, Mr. Taylor, Mrs. Lesko,
Mr. Norman, Mr. Hice of Georgia, Mr. Weber of Texas, Mr. Budd, Mr.
Green of Tennessee, Mr. Good of Virginia, Mrs. Boebert, Mr. Williams of
Texas, and Mr. Rosendale) 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 create health freedom
accounts available to all individuals.
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 ``Healthcare Freedom Act of 2022''.
SEC. 2. HEALTH FREEDOM ACCOUNTS.
(a) In General.--Section 223 of the Internal Revenue Code of 1986
is amended by striking ``health savings account'' and ``health savings
accounts'' each place such terms appear and inserting ``health freedom
account'' and ``health freedom accounts'', respectively.
(b) 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''.
(c) No Limitation on Purchasing Health Coverage From Health Freedom
Accounts.--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) and by adding at the end the following new subsection:
``(B) Additional expenses.--The term `qualified
medical expenses' includes costs associated with direct
primary care, health care sharing ministries, and
medical cost sharing organizations.''.
(d) Transfers Allowed to Other Health Freedom Accounts.--Section
223(f)(5) of the Internal Revenue Code of 1986 is amended to read as
follows:
``(5) Rollover contribution.--An amount paid or distributed
from a health freedom account is a rollover contribution to the
extent the amount received is paid into any other health
freedom account not later than the 60th day after the date of
such payment or distribution.''.
(e) Increase in Contribution Limits.--Section 223(b)(1) of such
Code is amended by striking ``the sum of the monthly'' and all that
follows through ``eligible individual'' and inserting ``$12,000 (twice
such amount in the case of a joint return)''.
(f) Conforming Amendments.--
(1) Section 223(b) of such Code is amended by striking
paragraphs (2), (5), (7), and (8) and by redesignating
paragraphs (3), (4), and (6) as paragraphs (2), (3), and (4),
respectively.
(2) Section 223(b)(2) of such Code (as redesignated by
paragraph (2)) is amended to read as follows:
``(2) 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 limitation under
paragraph (1) shall be increased by $5,000.''.
(3) Section 223(b)(3) of such Code (as redesignated by
subparagraph (A)) is amended by striking the last sentence.
(4) Section 223 of such Code is amended by striking
subsection (c).
(5) Section 223(d)(1)(A) of such Code is amended by
striking ``will be accepted'' and all that follows through the
period at the end and inserting ``will be accepted unless it is
in cash.''.
(6) Section 223(f) of such Code is amended by striking
paragraphs (7) and (8).
(7) 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 ``The dollar
amount in subsection (b)(1)'';
(B) by striking ``thereof'' and all that follows in
subparagraph (B) through ```calendar year 2003'.'' and
inserting ```calendar year 1997'.''; and
(C) by striking ``under subsections (b)(2) and
(c)(2)(A)'' and inserting ``under subsection (b)(1)''.
(8) The table of sections for part VII of subchapter B of
chapter 1 of the Internal Revenue Code of 1986 is amended in
the item relating to section 223 by striking ``savings'' and
inserting ``freedom''.
(g) Effective Date.--The amendments made by this section shall
apply with respect to months in taxable years beginning after the date
of the enactment of this Act.
SEC. 3. EXCLUSION FOR EMPLOYER CONTRIBUTIONS TO HEALTH FREEDOM
ACCOUNTS.
(a) Employer Exclusion.--
(1) In general.--The Internal Revenue Code of 1986 is
amended by inserting after section 106 the following new
section:
``SEC. 106A. CONTRIBUTIONS BY EMPLOYERS TO HEALTH FREEDOM ACCOUNTS.
``Gross income of an employee does not include amounts contributed
by such employee's employer to a health freedom account of such
employee.''.
(2) Exclusion for contributions by employer to accident and
health plans.--The Internal Revenue Code of 1986 is amended by
striking section 106.
(3) Conforming amendment.--The table of sections for part
III of subchapter B of chapter 1 is amended by striking the
item relating to section 106 and inserting the following:
``Sec. 106A. Contributions by employers to health freedom accounts.''.
(4) Effective date.--The amendments made by this subsection
shall apply with respect to employees hired on or after the
date that is 5 years after the date of the enactment of this
Act.
(b) Transition Rule.--
(1) In general.--Section 106(d)(1) of the Internal Revenue
Code of 1986 is amended to read as follows:
``(1) In general.--Amounts contributed by an employee's
employer to any health freedom account (as defined in section
223(d)) of such employee shall be treated as employer-provided
coverage for medical expenses under an accident or health
plan.''.
(2) In general.--The amendment made by this subsection
shall apply with respect to taxable years beginning after the
date of the enactment of this Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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