119-hr2419

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2419 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 2419

To amend the Internal Revenue Code of 1986 to allow all individuals to 
 contribute to health savings accounts, and for other purposes.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 March 27, 2025

 Mr. Davidson introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on Energy 
 and Commerce, for a period to be subsequently determined by the 
 Speaker, in each case for consideration of such provisions as fall 
 within the jurisdiction of the committee concerned

_______________________________________________________________________

 A BILL

To amend the Internal Revenue Code of 1986 to allow all individuals to 
 contribute to health savings accounts, and for other purposes.

 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 ``Patient Fairness Act of 2025''.

SEC. 2. MODIFICATIONS TO HEALTH SAVINGS ACCOUNTS.

    (a) 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''.

    (b) No Limitation on Purchasing Health Coverage.--

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) .
            (c) Increase in Contribution Limits.--

    (1) In general.--

Section 223

    (b)

    (1) of such Code is amended 
 by striking ``the sum of the monthly'' and all that follows 
 through the period at the end and inserting ``the sum of $8,000 
 (twice such amount in the case of a joint return), plus $3,000 
 (twice such amount in the case of a joint return) for each 
 dependent (within the meaning of subsection
            (d) (2) ) of the 
 taxpayer.''.

    (2) Additional contributions for individuals 55 or older.--
 

Section 223

    (b)

    (3) of such Code is amended to read as follows:
 ``

    (3) 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 applicable limitation 
 under paragraph

    (1) shall be increased by $3,000 ($6,000 in the 
 case of a joint return by two individuals, both of whom have so 
 attained such age).''.
            (d) Treatment of Amounts Transferred to Relatives After Death of 
Account Beneficiary.--

Section 223

    (f)

    (8) of the Internal Revenue Code of 
1986 is amended by adding the following new subparagraph:
 ``
            (C) Exception for relatives.--If the person 
 receiving the interest described in subparagraph
        (B)
            (i) is a relative of the deceased, subparagraph
        (B) shall 
 not apply to the extent that the amount received is 
 paid into a health savings account of such relative not 
 later than the 60th day after the date of such 
 receipt.''.

    (e) Conforming Amendments.--

    (1) Section 223

    (b) of such Code is amended by striking 
 paragraphs

    (2) ,

    (5) ,

    (7) , and

    (8) and the last sentence of 
 paragraph

    (4) .

    (2) Section 223 of such Code is amended by striking 
 subsection
            (c) .

    (3) Section 223
            (d) (1)
        (A)
            (ii) of such Code is amended by 
 striking ``exceeds the sum of'' and all that follows through 
 the period at the end and inserting ``exceeds the limitation 
 with respect to such beneficiary under paragraphs

    (1) and

    (2) of subsection

    (b) .''.

    (4) 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 ``In the case of a 
 taxable year beginning after 2021, each dollar amount 
 in paragraphs

    (1) and

    (2) of subsection

    (b) '';
        (B) by amending subparagraph
        (B) to read as 
 follows:
 ``
        (B) the cost-of-living adjustment determined 
 under 

section 1

    (f)

    (3) for the calendar year in which 
 such taxable year begins determined by substituting 
 `calendar year 2020' for `calendar year 2016' in 
 subparagraph
        (A)
            (ii) .'', and
            (C) by striking ``under subsections

    (b)

    (2) and
            (c) (2)
        (A) '' and inserting ``under paragraphs

    (1) and

    (2) of subsection

    (b) ''.

    (f) Effective Date.--The amendments made by this section shall 
apply with respect to months in taxable years beginning after December 
31, 2025.

SEC. 3. HOSPITAL PRICE TRANSPARENCY.

 The provisions of part 180 of subchapter E of subtitle A of title 
45 of the Code of Federal Regulations (as added at 84 Fed. Reg. 65524 
et seq.) are codified and shall have the force and effect of law.
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