1. Short title
This Act may be cited as the “Ensuring Women’s Access to Free-Market Healthcare Act of 2013”.
Ensuring Women’s Access to Free-Market Healthcare Act of 2013
A BILL
To amend the Internal Revenue Code of 1986 to permit health plans without a deductible for prenatal, labor and delivery, and postpartum care to be treated as high deductible plans with respect to health savings accounts.
2. HSA high deductible plan safe harbor for absence of prenatal, labor and delivery, and postpartum care deductible
In general— Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986 is amended by redesignating subparagraph (D) as subparagraph (E) and by inserting after subparagraph (C) the following new subparagraph:
“(D) Safe harbor for absence of prenatal, labor and delivery, and postpartum care deductible
“(i) In general—A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for prenatal, labor and delivery, and postpartum care.
“(ii) Prenatal, labor and delivery, and postpartum—The Secretary, in consultation with the American Academy of Pediatrics and American College of Obstetricians and Gynecologists, shall by regulation define prenatal, labor and delivery, and postpartum care for purposes of this subparagraph.”
Effective date— The amendments made by subsection (a) shall apply to taxable years beginning after December 31, 2013.