Referred to the House Committee on Ways and Means.
The bill amends Internal Revenue Code section 223 to allow individuals who receive care under Indian Health Service or tribal organization medical care programs to remain eligible to contribute to health savings accounts. Receiving IHS or tribal medical services will not be treated as coverage under a disqualifying health plan for HSA purposes.
Liberals worry HSAs largely benefit higher earners and low-income impact is limited
Relative to its intended legislative type, this bill is a narrowly focused substantive change to the Internal Revenue Code that amends HSA eligibility by excluding receipt of IHS/tribal medical services from being treated as disqualifying coverage.
The bill amends Internal Revenue Code section 223 to allow individuals who receive care under Indian Health Service or tribal organization medical care programs to remain eligible to contribute to health savings accounts.
Receiving IHS or tribal medical services will not be treated as coverage under a disqualifying health plan for HSA purposes.
The change applies to taxable years beginning after December 31, 2024.
Substantively simple and low-controversy, but as a tax-code technical fix it may need inclusion in larger legislation or consensus vehicle.
Relative to its intended legislative type, this bill is a narrowly focused substantive change to the Internal Revenue Code that amends HSA eligibility by excluding receipt of IHS/tribal medical services from being treated as disqualifying coverage. The statutory insertion is targeted and executable via existing administrative processes.
Liberals worry HSAs largely benefit higher earners and low-income impact is limited
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberals worry HSAs largely benefit higher earners and low-income impact is limited
Likely cautiously supportive of removing a technical barrier that restricted Native Americans' access to HSAs.
Will welcome parity for IHS-eligible individuals but question whether HSAs meaningfully help low-income Native communities.
This appears to be a narrow, technical fix to align tax treatment with policy goals supporting tribal health services.
Likely to view it as reasonable if administrative and budget impacts are modest and predictable.
Favorable: expands access to HSAs and respects tribal medical programs without expanding entitlements.
Seen as pro-choice, market-oriented health policy that increases personal responsibility.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Substantively simple and low-controversy, but as a tax-code technical fix it may need inclusion in larger legislation or consensus vehicle.
The bill has not accumulated any surfaced votes yet.
Liberals worry HSAs largely benefit higher earners and low-income impact is limited
Substantively simple and low-controversy, but as a tax-code technical fix it may need inclusion in larger legislation or consensus vehicle.
Relative to its intended legislative type, this bill is a narrowly focused substantive change to the Internal Revenue Code that amends HSA eligibility by excluding receipt of IHS/tribal medical services from being treat…
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