I
119THCONGRESS
1
STSESSION H. R. 2419
To amend the Internal Revenue Code of 1986 to allow all individuals to
contribute to health savings accounts, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MARCH27, 2025
Mr. D
AVIDSONintroduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Energy
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction 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.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Patient Fairness Act 4
of 2025’’. 5
SEC. 2. MODIFICATIONS TO HEALTH SAVINGS ACCOUNTS. 6
(a) A
LLINDIVIDUALSALLOWEDDEDUCTIONS FOR 7
C
ONTRIBUTIONS.—Section 223(a) of the Internal Revenue 8
VerDate Sep 11 2014 23:18 Apr 02, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2419.IH H2419
kjohnson on DSK7ZCZBW3PROD with $$_JOB 2
•HR 2419 IH
Code of 1986 is amended by striking ‘‘who is an eligible 1
individual for any month during the taxable year’’. 2
(b) N
OLIMITATION ONPURCHASINGHEALTHCOV-3
ERAGE.—Section 223(d)(2) of the Internal Revenue Code 4
of 1986 is amended by striking subparagraphs (B) and 5
(C) and the last sentence of subparagraph (A). 6
(c) I
NCREASE INCONTRIBUTIONLIMITS.— 7
(1) I
N GENERAL.—Section 223(b)(1) of such 8
Code is amended by striking ‘‘the sum of the month-9
ly’’ and all that follows through the period at the 10
end and inserting ‘‘the sum of $8,000 (twice such 11
amount in the case of a joint return), plus $3,000 12
(twice such amount in the case of a joint return) for 13
each dependent (within the meaning of subsection 14
(d)(2)) of the taxpayer.’’. 15
(2) A
DDITIONAL CONTRIBUTIONS FOR INDIVID -16
UALS 55 OR OLDER .—Section 223(b)(3) of such 17
Code is amended to read as follows: 18
‘‘(3) A
DDITIONAL CONTRIBUTIONS FOR INDI -19
VIDUALS 55 OR OLDER.—In the case of an individual 20
who has attained age 55 before the close of the tax-21
able year, the applicable limitation under paragraph 22
(1) shall be increased by $3,000 ($6,000 in the case 23
of a joint return by two individuals, both of whom 24
have so attained such age).’’. 25
VerDate Sep 11 2014 23:18 Apr 02, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2419.IH H2419
kjohnson on DSK7ZCZBW3PROD with $$_JOB 3
•HR 2419 IH
(d) TREATMENT OF AMOUNTSTRANSFERRED TO 1
R
ELATIVESAFTERDEATH OFACCOUNTBENEFICIARY.— 2
Section 223(f)(8) of the Internal Revenue Code of 1986 3
is amended by adding the following new subparagraph: 4
‘‘(C) E
XCEPTION FOR RELATIVES .—If the 5
person receiving the interest described in sub-6
paragraph (B)(i) is a relative of the deceased, 7
subparagraph (B) shall not apply to the extent 8
that the amount received is paid into a health 9
savings account of such relative not later than 10
the 60th day after the date of such receipt.’’. 11
(e) C
ONFORMINGAMENDMENTS.— 12
(1) Section 223(b) of such Code is amended by 13
striking paragraphs (2), (5), (7), and (8) and the 14
last sentence of paragraph (4). 15
(2) Section 223 of such Code is amended by 16
striking subsection (c). 17
(3) Section 223(d)(1)(A)(ii) of such Code is 18
amended by striking ‘‘exceeds the sum of’’ and all 19
that follows through the period at the end and in-20
serting ‘‘exceeds the limitation with respect to such 21
beneficiary under paragraphs (1) and (2) of sub-22
section (b).’’. 23
(4) Section 223(g)(1) of such Code is amend-24
ed— 25
VerDate Sep 11 2014 23:18 Apr 02, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2419.IH H2419
kjohnson on DSK7ZCZBW3PROD with $$_JOB 4
•HR 2419 IH
(A) by striking ‘‘Each dollar amount in 1
subsections (b)(2) and (c)(2)(A)’’ and inserting 2
‘‘In the case of a taxable year beginning after 3
2021, each dollar amount in paragraphs (1) 4
and (2) of subsection (b)’’; 5
(B) by amending subparagraph (B) to read 6
as follows: 7
‘‘(B) the cost-of-living adjustment deter-8
mined under section 1(f)(3) for the calendar 9
year in which such taxable year begins deter-10
mined by substituting ‘calendar year 2020’ for 11
‘calendar year 2016’ in subparagraph (A)(ii).’’, 12
and 13
(C) by striking ‘‘under subsections (b)(2) 14
and (c)(2)(A)’’ and inserting ‘‘under para-15
graphs (1) and (2) of subsection (b)’’. 16
(f) E
FFECTIVEDATE.—The amendments made by 17
this section shall apply with respect to months in taxable 18
years beginning after December 31, 2025. 19
SEC. 3. HOSPITAL PRICE TRANSPARENCY. 20
The provisions of part 180 of subchapter E of subtitle 21
A of title 45 of the Code of Federal Regulations (as added 22
at 84 Fed. Reg. 65524 et seq.) are codified and shall have 23
the force and effect of law. 24
Æ
VerDate Sep 11 2014 23:18 Apr 02, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H2419.IH H2419
kjohnson on DSK7ZCZBW3PROD with $$_JOB