H.R. 6306 — what changed
Health Care Security Act of 2018
From Introduced in House to Reported in House. 3 sections amended and 1 added between Introduced in House and Reported in House.
Section 1 Short title
added This Act may be cited as the “Health Care Security Act of 2018”.
removed
Self-Only coverage— Section 223(b)(2)(A) of the Internal Revenue Code of 1986 is amended by striking “$2,250” and inserting “the amount in effect under subsection (c)(2)(A)(ii)(I)”.
removed
Family coverage— Section 223(b)(2)(B) of such Code is amended by striking “$4,500” and inserting “the amount in effect under subsection (c)(2)(A)(ii)(II)”.
removed
Conforming amendments— Section 223(g)(1) of such Code is amended—
removed
by striking “subsections (b)(2) and” both places it appears and inserting “subsection”, and
removed
in subparagraph (B), by striking “determined by” and all that follows through ““calendar year 2003”.” and inserting “determined by substituting “calendar year 2003” for “calendar year 2016” in subparagraph (A)(ii) thereof.”.
removed
Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2018.
Sec. 2 Maximum contribution limit to health savings account increased to amount of deductible and out-of-pocket limitation
changed
In general—Self-Only coverage— Section 223(b)(5) 223(b)(2)(A) of the Internal Revenue Code of 1986 is amended to read as follows:by striking “$2,250” and inserting “the amount in effect under subsection (c)(2)(A)(ii)(I)”.
removed
“(5) Special rule for married individuals with family coverage
removed
“(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—
removed
“(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),
removed
“(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
removed
“(iii) such limitation (after application of clauses (i) and (ii)) shall be divided equally between such spouses unless they agree on a different division.
removed
“(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.”
changed
Effective date—Family coverage— The amendment made Section 223(b)(2)(B) of such Code is amended by this section shall apply to taxable years beginning after December 31, 2018.striking “$4,500” and inserting “the amount in effect under subsection (c)(2)(A)(ii)(II)”.
added
Conforming amendments— Section 223(g)(1) of such Code is amended—
added
by striking “subsections (b)(2) and” both places it appears and inserting “subsection”, and
added
in subparagraph (B), by striking “determined by” and all that follows through ““calendar year 2003”.” and inserting “determined by substituting “calendar year 2003” for “calendar year 2016” in subparagraph (A)(ii) thereof.”.
added
Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2018.
Sec. 3 Allow both spouses to make catch-up contributions to the same health savings account
changed
In general— Section 223(d)(2) 223(b)(5) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:to read as follows:
changed
“(D) Treatment of certain medical expenses incurred before establishment of account—If a health savings account is established during the 60-day period beginning on the date that coverage of the account beneficiary under a high deductible health plan begins, then, solely for purposes of determining whether an amount paid is used “(5) Special rule for a qualified medical expense, such account shall be treated as having been established on the date that such coverage begins.”married individuals with family coverage
added “(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—
added “(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),
added “(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
added “(iii) such limitation (after application of clauses (i) and (ii)) shall be divided equally between such spouses unless they agree on a different division.
added “(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.”
changed
Effective date— The amendment made by this subsection section shall apply with respect to coverage taxable years beginning after December 31, 2018.
Sec. 4 Special rule for certain medical expenses incurred before establishment of health savings account
added
added
In general— Section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
added “(D) Treatment of certain medical expenses incurred before establishment of account—If a health savings account is established during the 60-day period beginning on the date that coverage of the account beneficiary under a high deductible health plan begins, then, solely for purposes of determining whether an amount paid is used for a qualified medical expense, such account shall be treated as having been established on the date that such coverage begins.”
added
Effective date— The amendment made by this section shall apply with respect to coverage beginning after December 31, 2018.