What does Preamble of Health Savings Account Expansion Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The stated purpose of the bill is to expand eligibility for health savings accounts.

What does SHORT TITLE. of Health Savings Account Expansion Act do?

This bill is formally titled the Health Savings Account Expansion Act.

What does HEALTH SAVINGS ACCOUNT ELIGIBILITY. of Health Savings Account Expansion Act do?

This section amends section 223(c)(1) of the Internal Revenue Code of 1986 to modify eligibility requirements for Health Savings Accounts (HSAs). The amendments expand HSA eligibility to include individuals covered under government plans, such as Medicare, Medicaid, CHIP, or coverage under chapter 89 of title 5, United States Code. HSA eligibility is also extended to individuals who are participants in a health care sharing ministry. Section 223(c)(1)(B) and (E)(i) of the Internal Revenue Code of 1986 are amended to reflect these changes. These amendments apply to taxable years beginning after December 31, 2026.

What does HIGH DEDUCTIBLE HEALTH PLAN REQUIREMENTS. of Health Savings Account Expansion Act do?

This section amends section 223(c) of the Internal Revenue Code of 1986. The amendments involve striking and inserting text related to health plans with annual deductibles. Subclauses (I) and (II) within section 223(c) are redesignated as clauses (i) and (ii). Subparagraphs (B) and (D) of section 223(c)(2) are struck, and subsequent subparagraphs are redesignated. A reference to 'paragraph (2)(A)(i)' is amended to 'subparagraph (A)' within section 223(c)(2). The amendments apply to taxable years beginning after December 31, 2026.

What does PAYMENT OF HEALTH PLAN AND HEALTH INSURANCE PREMIUMS FROM HSA. of Health Savings Account Expansion Act do?

This section amends section 223(d) of the Internal Revenue Code of 1986 regarding health savings accounts (HSAs). It modifies rules concerning payments for insurance from HSAs, specifically excluding certain payments for insurance other than those described in subsection (c)(1)(A). The amendments include medical care service arrangements, such as periodic fees paid to physicians, as qualified medical expenses. This includes prepaid amounts for medical services designed to screen for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness. The changes apply to taxable years beginning after December 31, 2026.

What does TREATMENT OF HEALTH CARE SHARING MINISTRIES. of Health Savings Account Expansion Act do?

This section amends the Internal Revenue Code of 1986 to specify the treatment of health care sharing ministries. Health care sharing ministries will not be treated as health plans or insurance for purposes of the Internal Revenue Code. The definition of a health care sharing ministry used in this section is found in section 5000A(d)(2)(B)(ii) without regard to subclause (IV) thereof. The changes made by this section apply to taxable years beginning after December 31, 2026.

What does HEALTH CARE SHARING MINISTRY EXPENSES TREATED AS MEDICAL CARE. of Health Savings Account Expansion Act do?

This section amends Section 213(d) of the Internal Revenue Code of 1986. The amendment adds a new paragraph (12) to define health care sharing ministry expenses that are treated as medical care. Membership fees, the sharing of medical expenses among members, and administrative fees of a health care sharing ministry are considered amounts paid for medical care. The definition of a health care sharing ministry refers to section 5000A(d)(2)(B)(ii) without regard to subclause (IV). The amendment applies to taxable years beginning after December 31, 2026.

What does ELIGIBILITY FOR OVER THE COUNTER DRUGS. of Health Savings Account Expansion Act do?

This section amends the Internal Revenue Code of 1986 to clarify eligible expenses for Health Savings Accounts (HSAs) and Archer Medical Savings Accounts (MSAs). The amendments specify that eligible expenses include payments for 'medicine or a drug only if such medicine or drug is a prescribed drug (determined without regard to whether such drug is available without a prescription) or is insulin.' Section 223(d)(2) and 220(d)(2)(A) of the Internal Revenue Code are amended to reflect these changes. The changes to section 223(d) involve striking and redesignating existing subparagraphs. These amendments apply to taxable years beginning after December 31, 2026.

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Health Savings Account Expansion Act

Last updated: 4/21/2026 · Introduced: 4/21/2026

Author: Roger Marshall (R-KS)

TL;DR (AI)

This bill expands eligibility for Health Savings Accounts (HSAs) to include individuals covered by government plans like Medicare and Medicaid, as well as participants in health care sharing ministries.
The bill modifies requirements for high-deductible health plans, adjusting specific clauses related to annual deductibles within the Internal Revenue Code.
It clarifies that payments made through HSAs for medical care, including prepaid wellness services and fees paid to physicians, are qualified medical expenses, and designates health care sharing ministry expenses as amounts paid for medical care.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 6 more.

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