Native American Health Savings Improvement Act

Native American Health Savings Improvement Act

This bill allows individuals who are eligible for a medical care program of the Indian Health Service or a tribal organization to participate in health savings accounts. 

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5546 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 5546

   To amend the Internal Revenue Code of 1986 to permit individuals 
  eligible for Indian Health Service assistance to qualify for health 
                           savings accounts.


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 18, 2023

  Mr. Moolenaar (for himself, Mr. Ruiz, Mr. Schweikert, Mr. Smith of 
 Nebraska, and Mr. Feenstra) 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 individuals 
  eligible for Indian Health Service assistance to qualify for 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 ``Native American Health Savings 
Improvement Act''.

SEC. 2. INDIVIDUALS ELIGIBLE FOR INDIAN HEALTH SERVICE ASSISTANCE NOT 
              DISQUALIFIED FROM HEALTH SAVINGS ACCOUNTS.

    (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:
                    ``(D) Special rule for individuals eligible for 
                assistance under indian health service programs.--For 
                purposes of subparagraph (A)(ii), an individual shall 
                not be treated as covered under a health plan described 
                in such subparagraph merely because the individual 
                receives hospital care or medical services under a 
                medical care program of the Indian Health Service or of 
                a tribal organization.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2023.
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