119-hr2745

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2745 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 2745

 To amend the Internal Revenue Code of 1986 to allow both spouses to 
 make catch-up contributions to the same health savings account.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 April 8, 2025

 Mr. Steube (for himself and Mr. Hill of Arkansas) 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 allow both spouses to 
 make catch-up contributions to the same health savings account.

 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 ``Catch Up Act''.

SEC. 2. ALLOW BOTH SPOUSES TO MAKE CATCH-UP CONTRIBUTIONS TO THE SAME 
 HEALTH SAVINGS ACCOUNT.

    (a) In General.--

Section 223

    (b)

    (5) of the Internal Revenue Code of 
1986 is amended to read as follows:
 ``

    (5) Special rule for married individuals with family 
 coverage.--
 ``
        (A) In general.--In the case of individuals who 
 are married to each other, if both spouses are eligible 
 individuals and either spouse has family coverage under 
 a high deductible health plan as of the first day of 
 any month--
 ``
            (i) the limitation under paragraph

    (1) shall be applied by not taking into account any 
 other high deductible health plan coverage of 
 either spouse (and if such spouses both have 
 family coverage under separate high deductible 
 health plans, only one such coverage shall be 
 taken into account),
 ``
            (ii) such limitation (after application 
 of clause
            (i) ) shall be reduced by the 
 aggregate amount paid to Archer MSAs of such 
 spouses for the taxable year, and
 ``
            (iii) such limitation (after application 
 of clauses
            (i) and
            (ii) ) shall be divided 
 equally between such spouses unless they agree 
 on a different division.
 ``
        (B) Treatment of additional contribution 
 amounts.--If both spouses referred to in subparagraph
        (A) have attained age 55 before the close of the 
 taxable year, the limitation referred to in 
 subparagraph
        (A)
            (iii) which is subject to division 
 between the spouses shall include the additional 
 contribution amounts determined under paragraph

    (3) for 
 both spouses. In any other case, any additional 
 contribution amount determined under paragraph

    (3) shall not be taken into account under subparagraph
        (A)
            (iii) and shall not be subject to division between 
 the spouses.''.

    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
 <all>