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House Bill 6338
116th Congress(2019-2020)
Pandemic Healthcare Access Act
Introduced
Introduced
Introduced in House on Mar 23, 2020
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Text
Introduced in House 
Mar 23, 2020
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Introduced in House(Mar 23, 2020)
Mar 23, 2020
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 6338 (Introduced-in-House)


116th CONGRESS
2d Session
H. R. 6338


To waive high deductible health plan requirements for health savings accounts.

IN THE HOUSE OF REPRESENTATIVES

March 23, 2020

Mr. Budd (for himself and Mr. Roy) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To waive high deductible health plan requirements for health savings accounts.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Pandemic Healthcare Access Act”.

SEC. 2. Access to health savings accounts.

(a) In general.—For purposes of section 223 of the Internal Revenue Code of 1986, notwithstanding subsection (c)(1) thereof, during the coronavirus emergency period, any individual who is covered by any health plan, including a health plan which is not a high deductible health plan, shall be treated as an eligible individual.

(b) Contribution deadline.—An individual who is treated as an eligible individual for purposes of section 223 of the Internal Revenue Code of 1986 solely by reason of subsection (a) may make contributions to the health savings account (as defined in section 223(d) of such Code) of such individual up to the due date for the return of Federal income tax for the taxable year which includes the last day of the coronavirus emergency period.

(c) Coronavirus emergency period.—For purposes of this section, the coronavirus emergency period is the period beginning on March 13, 2020, and ending on the later of—

(1) the last day on which the declaration of emergency involving Federal primary responsibility determined to exist by the President under section 501(b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5191(b)) with respect to the Coronavirus Disease 2019 (COVID–19) is in effect, or

(2) the last day on which the declaration of national emergency declared by the President under the National Emergencies Act (50 U.S.C. 1601 et seq.) with respect to the Coronavirus Disease 2019 (COVID–19) is in effect.