H.R. 10072

119 HR 10072 IH: Hardworking Seniors Act
 U.S. House of Representatives
 2026-08-10
 text/xml
 EN
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 I  119th CONGRESS  2d Session  H. R. 10072  IN THE HOUSE OF REPRESENTATIVES   August 10, 2026   Mrs. Fischbach  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 allow individuals entitled to Medicare Part A to make contributions to health savings accounts.
1.
Short title
This Act may be cited as the   Hardworking Seniors Act  .
2.
Individuals entitled to part A of Medicare by reason of age allowed to contribute to health savings accounts
(a)
In general
 Section 223(c)(1)(B)  of the Internal Revenue Code of 1986 is amended by striking  and  at the end of clause (ii), by striking the period at the end of clause (iii) and inserting  , and , and by adding at the end the following new clause:
(iv)
entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act by reason of section 226(a) of such Act.
 .
(b)
Treatment of health insurance purchased from account
Section 223(d)(2)(C)(iv) of such Code is amended by inserting  and who is not an eligible individual  after  who has attained the age specified in section 1811 of the Social Security Act .
(c)
Coordination with penalty on distributions not used for qualified medical expenses
Section 223(f)(4)(C) of such Code is amended by striking  Subparagraph (A)  and inserting  Except in the case of an eligible individual, subparagraph (A) .
(d)
Conforming amendment
Section 223(b)(7) of such Code is amended by inserting  (other than an entitlement to benefits described in subsection (c)(1)(B)(iv))  after  Social Security Act .
(e)
Effective date
The amendments made by this section shall apply to months beginning after December 31, 2026, in taxable years ending after such date.