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Changes to Health Savings Account (HSA) Rules and Increased Contribution Limits

This bill amends the Internal Revenue Code to exclude Health Savings Account (HSA) distributions from gross income if used during a period of qualified caregiving (as defined by the Family and Medical Leave Act). It eliminates the requirement for an account beneficiary to be enrolled in a High Deductible Health Plan (HDHP). Additionally, it increases the annual HSA contribution limit to $9,000 (or $18,000 for joint returns).
Key points
Caregiving Distributions: Amounts distributed from an HSA during a period of qualified caregiving (e.g., FMLA leave) are excluded from gross income.
HDHP Requirement Removed: The bill removes the requirement to be enrolled in a High Deductible Health Plan (HDHP) to be an eligible individual for an HSA.
Higher Contribution Limits: The annual HSA contribution limit is set at $9,000 ($18,000 for joint returns).
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Additional Information
Print number: 118_HR_107
Sponsor: Rep. Biggs, Andy [R-AZ-5]
Process start date: 2023-01-09
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Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Freedom for Families Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_107.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2023-01-09.

What are the main provisions?

Key points include:

  • Caregiving Distributions: Amounts distributed from an HSA during a period of qualified caregiving (e.g., FMLA leave) are excluded from gross income.
  • HDHP Requirement Removed: The bill removes the requirement to be enrolled in a High Deductible Health Plan (HDHP) to be an eligible individual for an HSA.
  • Higher Contribution Limits: The annual HSA contribution limit is set at $9,000 ($18,000 for joint returns).
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Biggs, Andy [R-AZ-5].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-30.

CATEGORIES

Taxes Health Family