| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 2745 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to allow both spouses to |
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| 6 | 6 | | make catch-up contributions to the same health savings account. |
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| 7 | 7 | | IN THE HOUSE OF REPRESENTATIVES |
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| 8 | 8 | | APRIL8, 2025 |
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| 9 | 9 | | Mr. S |
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| 10 | 10 | | TEUBE(for himself and Mr. HILLof Arkansas) introduced the following |
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| 11 | 11 | | bill; which was referred to the Committee on Ways and Means |
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| 12 | 12 | | A BILL |
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| 13 | 13 | | To amend the Internal Revenue Code of 1986 to allow both |
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| 14 | 14 | | spouses to make catch-up contributions to the same |
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| 15 | 15 | | health savings account. |
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| 16 | 16 | | Be it enacted by the Senate and House of Representa-1 |
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| 17 | 17 | | tives of the United States of America in Congress assembled, 2 |
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| 18 | 18 | | SECTION 1. SHORT TITLE. 3 |
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| 19 | 19 | | This Act may be cited as the ‘‘Catch Up Act’’. 4 |
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| 20 | 20 | | SEC. 2. ALLOW BOTH SPOUSES TO MAKE CATCH-UP CON-5 |
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| 21 | 21 | | TRIBUTIONS TO THE SAME HEALTH SAVINGS 6 |
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| 22 | 22 | | ACCOUNT. 7 |
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| 23 | 23 | | (a) I |
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| 24 | 24 | | NGENERAL.—Section 223(b)(5) of the Internal 8 |
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| 25 | 25 | | Revenue Code of 1986 is amended to read as follows: 9 |
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| 26 | 26 | | VerDate Sep 11 2014 21:27 Apr 16, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2745.IH H2745 |
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| 27 | 27 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 28 | 28 | | •HR 2745 IH |
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| 29 | 29 | | ‘‘(5) SPECIAL RULE FOR MARRIED INDIVIDUALS 1 |
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| 30 | 30 | | WITH FAMILY COVERAGE .— 2 |
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| 31 | 31 | | ‘‘(A) I |
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| 32 | 32 | | N GENERAL.—In the case of individ-3 |
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| 33 | 33 | | uals who are married to each other, if both 4 |
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| 34 | 34 | | spouses are eligible individuals and either 5 |
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| 35 | 35 | | spouse has family coverage under a high de-6 |
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| 36 | 36 | | ductible health plan as of the first day of any 7 |
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| 37 | 37 | | month— 8 |
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| 38 | 38 | | ‘‘(i) the limitation under paragraph 9 |
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| 39 | 39 | | (1) shall be applied by not taking into ac-10 |
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| 40 | 40 | | count any other high deductible health 11 |
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| 41 | 41 | | plan coverage of either spouse (and if such 12 |
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| 42 | 42 | | spouses both have family coverage under 13 |
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| 43 | 43 | | separate high deductible health plans, only 14 |
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| 44 | 44 | | one such coverage shall be taken into ac-15 |
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| 45 | 45 | | count), 16 |
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| 46 | 46 | | ‘‘(ii) such limitation (after application 17 |
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| 47 | 47 | | of clause (i)) shall be reduced by the ag-18 |
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| 48 | 48 | | gregate amount paid to Archer MSAs of 19 |
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| 49 | 49 | | such spouses for the taxable year, and 20 |
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| 50 | 50 | | ‘‘(iii) such limitation (after application 21 |
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| 51 | 51 | | of clauses (i) and (ii)) shall be divided 22 |
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| 52 | 52 | | equally between such spouses unless they 23 |
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| 53 | 53 | | agree on a different division. 24 |
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| 54 | 54 | | VerDate Sep 11 2014 21:27 Apr 16, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2745.IH H2745 |
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| 55 | 55 | | ssavage on LAPJG3WLY3PROD with BILLS 3 |
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| 56 | 56 | | •HR 2745 IH |
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| 57 | 57 | | ‘‘(B) TREATMENT OF ADDITIONAL CON -1 |
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| 58 | 58 | | TRIBUTION AMOUNTS .—If both spouses referred 2 |
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| 59 | 59 | | to in subparagraph (A) have attained age 55 3 |
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| 60 | 60 | | before the close of the taxable year, the limita-4 |
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| 61 | 61 | | tion referred to in subparagraph (A)(iii) which 5 |
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| 62 | 62 | | is subject to division between the spouses shall 6 |
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| 63 | 63 | | include the additional contribution amounts de-7 |
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| 64 | 64 | | termined under paragraph (3) for both spouses. 8 |
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| 65 | 65 | | In any other case, any additional contribution 9 |
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| 66 | 66 | | amount determined under paragraph (3) shall 10 |
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| 67 | 67 | | not be taken into account under subparagraph 11 |
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| 68 | 68 | | (A)(iii) and shall not be subject to division be-12 |
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| 69 | 69 | | tween the spouses.’’. 13 |
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| 70 | 70 | | (b) E |
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| 71 | 71 | | FFECTIVEDATE.—The amendments made by 14 |
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| 72 | 72 | | this section shall apply to taxable years beginning after 15 |
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| 73 | 73 | | December 31, 2025. 16 |
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| 74 | 74 | | Æ |
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| 75 | 75 | | VerDate Sep 11 2014 21:27 Apr 16, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H2745.IH H2745 |
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| 76 | 76 | | ssavage on LAPJG3WLY3PROD with BILLS |
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