H.R. 2419

119 HR 2419 IH: Patient Fairness Act of 2025
 U.S. House of Representatives
 2025-03-27
 text/xml
 EN
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 I  119th CONGRESS  1st Session  H. R. 2419  IN THE HOUSE OF REPRESENTATIVES   March 27, 2025   Mr. Davidson  introduced the following bill; which was referred to the  Committee on Ways and Means , and in addition to the Committee on  Energy and Commerce , for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned   A BILL
To amend the Internal Revenue Code of 1986 to allow all individuals to contribute to health savings accounts, and for other purposes.
1.
Short title
This Act may be cited as the   Patient Fairness Act of 2025  .
2.
Modifications to health savings accounts
(a)
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 .
(b)
No limitation on purchasing health coverage
 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).
(c)
Increase in contribution limits
(1)
In general
Section 223(b)(1) of such Code is amended by striking  the sum of the monthly  and all that follows through the period at the end and inserting  the sum of $8,000 (twice such amount in the case of a joint return), plus $3,000 (twice such amount in the case of a joint return) for each dependent (within the meaning of subsection (d)(2)) of the taxpayer. .
(2)
Additional contributions for individuals 55 or older
Section 223(b)(3) of such Code is amended to read as follows:
(3)
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 applicable limitation under paragraph (1) shall be increased by $3,000 ($6,000 in the case of a joint return by two individuals, both of whom have so attained such age).
 .
(d)
Treatment of amounts transferred to relatives after death of account beneficiary
 Section 223(f)(8)  of the Internal Revenue Code of 1986 is amended by adding the following new subparagraph:
(C)
Exception for relatives
If the person receiving the interest described in subparagraph (B)(i) is a relative of the deceased, subparagraph (B) shall not apply to the extent that the amount received is paid into a health savings account of such relative not later than the 60th day after the date of such receipt.
 .
(e)
Conforming amendments
(1)
Section 223(b) of such Code is amended by striking paragraphs (2), (5), (7), and (8) and the last sentence of paragraph (4).
(2)
Section 223 of such Code is amended by striking subsection (c).
(3)
Section 223(d)(1)(A)(ii) of such Code is amended by striking  exceeds the sum of  and all that follows through the period at the end and inserting  exceeds the limitation with respect to such beneficiary under paragraphs (1) and (2) of subsection (b). .
(4)
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  In the case of a taxable year beginning after 2021, each dollar amount in paragraphs (1) and (2) of subsection (b) ;
(B)
by amending subparagraph (B) to read as follows:
(B)
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins determined by substituting  calendar year 2020  for  calendar year 2016  in subparagraph (A)(ii).
 , and
(C)
by striking  under subsections (b)(2) and (c)(2)(A)  and inserting  under paragraphs (1) and (2) of subsection (b) .
(f)
Effective date
The amendments made by this section shall apply with respect to months in taxable years beginning after December 31, 2025.
3.
Hospital price transparency
The provisions of part 180 of subchapter E of subtitle A of title 45 of the Code of Federal Regulations (as added at 84 Fed. Reg. 65524 et seq.) are codified and shall have the force and effect of law.