I
119THCONGRESS
1
STSESSION H. R. 2745
To amend the Internal Revenue Code of 1986 to allow both spouses to
make catch-up contributions to the same health savings account.
IN THE HOUSE OF REPRESENTATIVES
APRIL8, 2025
Mr. S
TEUBE(for himself and Mr. HILLof Arkansas) introduced the following
bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow both
spouses to make catch-up contributions to the same
health savings account.
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 ‘‘Catch Up Act’’. 4
SEC. 2. ALLOW BOTH SPOUSES TO MAKE CATCH-UP CON-5
TRIBUTIONS TO THE SAME HEALTH SAVINGS 6
ACCOUNT. 7
(a) I
NGENERAL.—Section 223(b)(5) of the Internal 8
Revenue Code of 1986 is amended to read as follows: 9
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‘‘(5) SPECIAL RULE FOR MARRIED INDIVIDUALS 1
WITH FAMILY COVERAGE .— 2
‘‘(A) I
N GENERAL.—In the case of individ-3
uals who are married to each other, if both 4
spouses are eligible individuals and either 5
spouse has family coverage under a high de-6
ductible health plan as of the first day of any 7
month— 8
‘‘(i) the limitation under paragraph 9
(1) shall be applied by not taking into ac-10
count any other high deductible health 11
plan coverage of either spouse (and if such 12
spouses both have family coverage under 13
separate high deductible health plans, only 14
one such coverage shall be taken into ac-15
count), 16
‘‘(ii) such limitation (after application 17
of clause (i)) shall be reduced by the ag-18
gregate amount paid to Archer MSAs of 19
such spouses for the taxable year, and 20
‘‘(iii) such limitation (after application 21
of clauses (i) and (ii)) shall be divided 22
equally between such spouses unless they 23
agree on a different division. 24
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‘‘(B) TREATMENT OF ADDITIONAL CON -1
TRIBUTION AMOUNTS .—If both spouses referred 2
to in subparagraph (A) have attained age 55 3
before the close of the taxable year, the limita-4
tion referred to in subparagraph (A)(iii) which 5
is subject to division between the spouses shall 6
include the additional contribution amounts de-7
termined under paragraph (3) for both spouses. 8
In any other case, any additional contribution 9
amount determined under paragraph (3) shall 10
not be taken into account under subparagraph 11
(A)(iii) and shall not be subject to division be-12
tween the spouses.’’. 13
(b) E
FFECTIVEDATE.—The amendments made by 14
this section shall apply to taxable years beginning after 15
December 31, 2025. 16
Æ
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