119-hr317

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 317 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 317

 To amend the Internal Revenue Code of 1986 to create health freedom 
 accounts available to all individuals.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 January 9, 2025

Mr. Roy (for himself, Mr. Weber of Texas, Mr. Cline, Mr. Burlison, Mr. 
 Clyde, Ms. Greene of Georgia, Mr. Biggs of Arizona, and Mr. Ogles) 
 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 create health freedom 
 accounts available to all individuals.

 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 ``Healthcare Freedom Act of 2025''.

SEC. 2. HEALTH FREEDOM ACCOUNTS.

    (a) In General.--

Section 223 of the Internal Revenue Code of 1986 
is amended by striking ``health savings account'' and ``health savings 
accounts'' each place such terms appear and inserting ``health freedom 
account'' and ``health freedom accounts'', respectively.

    (b) 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''.
            (c) No Limitation on Purchasing Health Coverage From Health Freedom 
Accounts.--

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) and by adding at the end the following new subsection:
 ``
        (B) Additional expenses.--The term `qualified 
 medical expenses' includes costs associated with direct 
 primary care, health care sharing ministries, and 
 medical cost sharing organizations.''.
            (d) Transfers Allowed to Other Health Freedom Accounts.--

Section 223

    (f)

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

    (5) Rollover contribution.--An amount paid or distributed 
 from a health freedom account is a rollover contribution to the 
 extent the amount received is paid into any other health 
 freedom account not later than the 60th day after the date of 
 such payment or distribution.''.

    (e) Increase in Contribution Limits.--

Section 223

    (b)

    (1) of such 
Code is amended by striking ``the sum of the monthly'' and all that 
follows through ``eligible individual'' and inserting ``$12,000 (twice 
such amount in the case of a joint return)''.

    (f) Conforming Amendments.--

    (1) Section 223

    (b) of such Code is amended by striking 
 paragraphs

    (2) ,

    (5) ,

    (7) , and

    (8) and by redesignating 
 paragraphs

    (3) ,

    (4) , and

    (6) as paragraphs

    (2) ,

    (3) , and

    (4) , 
 respectively.

    (2) Section 223

    (b)

    (2) of such Code (as redesignated by 
 paragraph

    (2) ) is amended to read as follows:
 ``

    (2) 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 limitation under 
 paragraph

    (1) shall be increased by $5,000.''.

    (3) Section 223

    (b)

    (3) of such Code (as redesignated by 
 subparagraph
        (A) ) is amended by striking the last sentence.

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

    (5) Section 223
            (d) (1)
        (A) of such Code is amended by 
 striking ``will be accepted'' and all that follows through the 
 period at the end and inserting ``will be accepted unless it is 
 in cash.''.

    (6) Section 223

    (f) of such Code is amended by striking 
 paragraphs

    (7) and

    (8) .

    (7) 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 ``The dollar 
 amount in subsection

    (b)

    (1) '';
        (B) by striking ``thereof'' and all that follows in 
 subparagraph
        (B) through ```calendar year 2003'.'' and 
 inserting ```calendar year 1997'.''; and
            (C) by striking ``under subsections

    (b)

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

    (b)

    (1) ''.

    (8) The table of sections for part VII of subchapter B of 
 chapter 1 of the Internal Revenue Code of 1986 is amended in 
 the item relating to 

section 223 by striking ``savings'' and 
 inserting ``freedom''.

    (g) 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. 3. EXCLUSION FOR EMPLOYER CONTRIBUTIONS TO HEALTH FREEDOM 
 ACCOUNTS.

    (a) Employer Exclusion.--

    (1) In general.--The Internal Revenue Code of 1986 is 
 amended by inserting after 

section 106 the following new 
 section:

``

SEC. 106A. CONTRIBUTIONS BY EMPLOYERS TO HEALTH FREEDOM ACCOUNTS.

 ``In the case of any employee hired by an employer on or after the 
date that is 5 years after the date of the enactment of this section, 
gross income of such employee does not include amounts contributed by 
such employer to a health freedom account of such employee.''.

    (2) Exclusion for contributions by employer to accident and 
 health plans.--

Section 106 of such Code is amended by adding at 
 the end the following new subsection:
 ``

    (h) Termination.--In the case of any employee hired by an 
employer on or after the date that is 5 years after the date of the 
enactment of this section, this section shall not apply to coverage 
provided by such employer with respect to such employee.''.

    (3) Conforming amendment.--The table of sections for part 
 III of subchapter B of chapter 1 of such Code is amended by 
 striking the item relating to 

section 106 and inserting the 
 following:

``

Sec. 106A. Contributions by employers to health freedom accounts.''.

    (4) Effective date.--The amendments made by this subsection 
 shall apply with respect to employees hired on or after the 
 date that is 5 years after the date of the enactment of this 
 Act.

    (b) Transition Rule.--

    (1) In general.--

Section 106
            (d) (1) of the Internal Revenue 
 Code of 1986 is amended to read as follows:
 ``

    (1) In general.--Amounts contributed by an employee's 
 employer to any health freedom account (as defined in 

section 223
            (d) ) of such employee shall be treated as employer-provided 
 coverage for medical expenses under an accident or health 
 plan.''.

    (2) In general.--The amendment made by this subsection 
 shall apply with respect to taxable years beginning after the 
 date of the enactment of this Act.
 <all>