H.R. 7681

119 HR 7681 IH: HSA’s For All Act
 U.S. House of Representatives
 2026-02-25
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 I  119th CONGRESS  2d Session  H. R. 7681  IN THE HOUSE OF REPRESENTATIVES   February 25, 2026   Mr. Bean of Florida  (for himself,  Mr. Barrett , and  Mr. Haridopolos ) 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 expand eligibility for health savings accounts, and for other purposes.
1.
Short title
This Act may be cited as the   HSA’s For All Act  .
2.
Expansion of eligibility for health savings accounts
(a)
In general
 Section 223(c)(1)  of the Internal Revenue Code of 1986 is amended to read as follows:
(1)
Eligible individual
The term  eligible individual  means, with respect to any month, any individual if such individual is covered under a covered health plan as of the 1st day of such month.
 .
(b)
Covered health plan
Section 223(c)(2) of such Code is amended to read as follows:
(2)
Covered health plan
The term  covered health plan  means—
(A)
any qualified health plan (as defined in section 1301(a) of the Patient Protection and Affordable Care Act) offered through an Exchange established under such Act, or
(B)
any group health plan (as defined in section 2791 of the Public Health Service Act).
 .
(c)
Conforming amendments
(1)
Section 26(b)(2)(S) of such Code is amended by striking  high deductible health plan  and inserting  covered health plan .
(2)
Section 223 of such Code, as amended by the preceding provisions of this Act, is amended by striking  high deductible health plan  each place it appears and inserting  covered health plan  in each such place.
(3)
Section 223(b)(8)(B) of such Code is amended by striking
high deductible health plan   in the heading and inserting
covered health plan  .
(4)
Section 223(c) of such Code, as amended by the preceding provisions of this Act, is amended—
(A)
by striking paragraph (3), and
(B)
by redesignating paragraphs (4) and (5) as paragraphs (3) and (4), respectively.
(5)
Section 223(g)(1) of such Code is amended—
(A)
in the matter preceding subparagraph (A), by striking  subsections (b)(2), (c)(2)(A), and in the case of taxable years beginning after 2026, (c)(1)(E)(ii)(II)  and inserting  subsection (b)(2) ,
(B)
in subparagraph (B), by striking  for  calendar year 2016   and all that follows through   calendar year 2025 .  and inserting   calendar year 1997  for  calendar year 2016  in subparagraph (A)(ii) thereof. , and
(C)
in the flush sentence at the end, by striking  subsections (b)(2), (c)(1)(E)(ii)(II), and (c)(2)(A)  and inserting  subsection (b)(2) .
(6)
Section 408(d)(9) of such Code is amended—
(A)
by striking  high deductible health plan  each place it appears and inserting  covered health plan  in each such place, and
(B)
in subparagraph (D), by striking
high deductible health plan   in the heading and inserting
covered health plan  .
(d)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2026.