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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5933 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 5933
To direct the Secretary of Transportation to carry out a grant program
to improve highway safety.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
November 7, 2025
Mr. Biggs of Arizona introduced the following bill; which was referred
to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To direct the Secretary of Transportation to carry out a grant program
to improve highway safety.
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 ``HSAs For Heroes Act''.
SEC. 2. CONTRIBUTION ELIGIBILITY.
(a) Amend Sec. 223(c)(1)(C) of the Internal Revenue Code of 1986
by striking ``for a service-connected disability (within the meaning of
section 101(16) of title 38, United States Code)'' so that individuals
eligible for veterans benefits (even without a service-connected
disability) may contribute to a Health Savings Account (HSA). Effective
for taxable years beginning after December 31, 2025.
(b) Amend Section 223(c)(1). For purposes of this section, an
``eligible individual'' any individual who has served in the active
military, naval, air, or space service (as defined in section 101(24)
of title 38, United States Code) and who was discharged or released
therefrom under conditions other than dishonorable.
(c) Amend Section 223(c)(1)(C) of the Internal Revenue Code of 1986
is amended by striking for a service-connected disability (within the
meaning of section 101(16) of title 38, United States Code).
(d) Coordination with veterans' benefits. Nothing in this Act shall
be construed to reduce or limit the eligibility of an eligible veteran
for veterans benefits under title 38, United States Code, or to cause
duplication of benefits. If a device or treatment is already fully
covered by the veteran's benefit program, HSA funds may still be used
for cost-sharing or for supplementary items not covered.
(e) Effective date. The amendments made by this section shall apply
to distributions from HSAs for taxable years beginning after December
31, 2025.
SEC. 3. DISTRIBUTIONS FROM HEALTH SAVINGS ACCOUNTS DURING PERIODS OF
QUALIFIED CAREGIVING.
(a) In General.--Paragraphs (1) and (2) of section 223(f) of the
Internal Revenue Code of 1986 are amended to read as follows:
``(1) Exclusion of amounts used for qualified medical
expenses or distributed during periods of qualified
caregiving.--Any amount paid or distributed out of a health
savings account shall not be includible in gross income if it
is--
``(A) used exclusively to pay qualified medical
expenses of any account beneficiary, or
``(B) paid or distributed during a period of
qualified caregiving.
``(2) Inclusion of amounts neither used for qualified
medical expenses nor distributed during periods of qualified
caregiving.--Any amount paid or distributed out of a health
savings account shall be included in the gross income of the
account beneficiary if it is not described in paragraph (1).''.
(b) Definition of Period of Qualified Caregiving.--Section 223(f)
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new paragraph:
``(9) Period of qualified caregiving.--For purposes of this
section, the term `period of qualified caregiving' means any
period during which an individual is on leave or not employed
by reason of a situation described in subparagraphs (A) through
(E) of section 102(a)(1) of the Family and Medical Leave Act of
1993.''.
(c) Conforming Amendments.--
(1) Section 223(d)(1) of such Code is amended by inserting
``or the expenses incurred during a period of qualified
caregiving of the account beneficiary'' after ``paying the
qualified medical expenses of the account beneficiary''.
(2) Section 223(f)(4) of such Code is amended in the
heading by striking ``Distributions not used for qualified
medical expenses'' and inserting ``Certain distributions''.
(d) Effective Date.--The amendments made by this section shall
apply with respect to taxable years beginning after the date of the
enactment of this Act.
SEC. 4. NO HIGH DEDUCTIBLE HEALTH PLAN REQUIRED FOR HEALTH SAVINGS
ACCOUNTS.
(a) In General.--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''.
(b) Conforming Amendments.--
(1) Section 223(b) of such Code is amended by striking
paragraphs (7) and (8).
(2) Section 223 of such Code is amended by striking
subsection (c).
(c) Increase in Contribution Limit for Health Savings Accounts.--
(1) In general.--Section 223(b)(1) of the Internal Revenue
Code of 1986 is amended by striking ``the sum of the monthly''
and all that follows through ``eligible individual'' and
inserting ``$9,000 (twice such amount in the case of a joint
return)''.
(2) Conforming amendments.--
(A) Section 223(b) of such Code is amended by
striking paragraphs (2), (3), and (5) and by
redesignating paragraphs (4) and (6) as paragraphs (2)
and (3), respectively.
(B) Section 223(b)(2) of such Code (as redesignated
by subparagraph (A)) is amended by striking the last
sentence.
(C) Section 223(d)(1)(A)(ii) is amended by striking
``the sum of'' and all that follows through the period
at the end and inserting ``the dollar amount in effect
under subsection (b)(1).''.
(D) Section 223(g)(1) of such Code is amended--
(i) by striking ``Each dollar amount in
subsections (b)(2) and (c)(2)(A)'' and
inserting ``The dollar amount in subsection
(b)(1)'';
(ii) by striking ``thereof'' and all that
follows through ```calendar year 2003'.'' and
inserting ```calendar year 1997'.''; and
(iii) by striking ``under subsections
(b)(2) and (c)(2)(A)'' and inserting ``under
subsection (b)(1)''.
(d) 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. 5. REGULATORY AUTHORITY AND REPORTING.
(a) The Secretary of the Treasury, in consultation with the
Secretary of Veterans Affairs, shall issue such regulations and
guidance as necessary to carry out the amendments made by this Act,
including rules to prevent abuse, duplication of benefits, ensure
documentation of prescription/medical recommendation, and reporting to
Congress on the use of HSAs by eligible veterans.
(b) The Secretary of the Treasury shall include in the annual
report to Congress (for each taxable year) a summary of:
(1) the number of eligible veterans making HSA
contributions under section 1;
(2) the aggregate amount of HSA contributions and
distributions made by eligible veterans under these amendments;
(3) types of devices or treatments for which distributions
were made under section 2; and
(4) any issues encountered (fraud, duplication, program
overlap) and recommendations for improvement.
SEC. 6. BUDGETARY EFFECTS AND REVENUE OFFSET.
Requires Treasury to estimate the revenue effects of these
amendments and provide such estimates to CBO within six months of
enactment.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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