115th CONGRESS 2d Session |
To amend the Internal Revenue Code of 1986 to permit individuals eligible for Indian Health Service assistance to qualify for health savings accounts.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
This Act may be cited as the “Native American Health Savings Improvement Act”.
SEC. 2. Individuals eligible for Indian Health Service assistance not disqualified from health savings accounts.
(a) In general.—Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
“(D) SPECIAL RULE FOR INDIVIDUALS ELIGIBLE FOR ASSISTANCE UNDER INDIAN HEALTH SERVICE PROGRAMS.—For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives hospital care or medical services under a medical care program of the Indian Health Service or of a tribal organization.”.
(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2018.
Passed the House of Representatives July 24, 2018.
Attest:
Clerk.
| |||||
AN ACT | |||||
To amend the Internal Revenue Code of 1986 to permit individuals eligible for Indian Health Service assistance to qualify for health savings accounts. |