H.R. 5452 — what changed
Native American Health Savings Improvement Act
From Introduced in House to Reported in House. 1 section amended and 1 added between Introduced in House and Reported in House.
Section 1 Short title
added This Act may be cited as the “Native American Health Savings Improvement Act”.
removed
In general— Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
removed
“(D) Special rule for individuals eligible for assistance under Indian Health Service programs—For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives hospital care or medical services under a medical care program of the Indian Health Service or of a tribal organization.”
removed
Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2016.
Sec. 2 Individuals eligible for Indian Health Service assistance not disqualified from health savings accounts
added
added
In general— Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
added “(D) Special rule for individuals eligible for assistance under Indian Health Service programs—For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives hospital care or medical services under a medical care program of the Indian Health Service or of a tribal organization.”
added
Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2016.