I
119THCONGRESS
1
STSESSION H. R. 317
To amend the Internal Revenue Code of 1986 to create health freedom
accounts available to all individuals.
IN THE HOUSE OF REPRESENTATIVES
JANUARY9, 2025
Mr. R
OY(for himself, Mr. WEBERof Texas, Mr. CLINE, Mr. BURLISON, Mr.
C
LYDE, Ms. GREENEof Georgia, Mr. BIGGSof Arizona, and Mr. OGLES)
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 create
health freedom accounts available to all individuals.
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 ‘‘Healthcare Freedom 4
Act of 2025’’. 5
SEC. 2. HEALTH FREEDOM ACCOUNTS. 6
(a) I
NGENERAL.—Section 223 of the Internal Rev-7
enue Code of 1986 is amended by striking ‘‘health savings 8
account’’ and ‘‘health savings accounts’’ each place such 9
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terms appear and inserting ‘‘health freedom account’’ and 1
‘‘health freedom accounts’’, respectively. 2
(b) A
LLINDIVIDUALSALLOWEDDEDUCTIONS FOR 3
C
ONTRIBUTIONS.—Section 223(a) of the Internal Revenue 4
Code of 1986 is amended by striking ‘‘who is an eligible 5
individual for any month during the taxable year’’. 6
(c) N
OLIMITATION ONPURCHASINGHEALTHCOV-7
ERAGEFROMHEALTHFREEDOMACCOUNTS.—Section 8
223(d)(2) of the Internal Revenue Code of 1986 is amend-9
ed by striking subparagraphs (B) and (C) and the last 10
sentence of subparagraph (A) and by adding at the end 11
the following new subsection: 12
‘‘(B) A
DDITIONAL EXPENSES .—The term 13
‘qualified medical expenses’ includes costs asso-14
ciated with direct primary care, health care 15
sharing ministries, and medical cost sharing or-16
ganizations.’’. 17
(d) T
RANSFERSALLOWED TO OTHERHEALTH 18
F
REEDOMACCOUNTS.—Section 223(f)(5) of the Internal 19
Revenue Code of 1986 is amended to read as follows: 20
‘‘(5) R
OLLOVER CONTRIBUTION .—An amount 21
paid or distributed from a health freedom account is 22
a rollover contribution to the extent the amount re-23
ceived is paid into any other health freedom account 24
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not later than the 60th day after the date of such 1
payment or distribution.’’. 2
(e) I
NCREASE INCONTRIBUTIONLIMITS.—Section 3
223(b)(1) of such Code is amended by striking ‘‘the sum 4
of the monthly’’ and all that follows through ‘‘eligible indi-5
vidual’’ and inserting ‘‘$12,000 (twice such amount in the 6
case of a joint return)’’. 7
(f) C
ONFORMINGAMENDMENTS.— 8
(1) Section 223(b) of such Code is amended by 9
striking paragraphs (2), (5), (7), and (8) and by re-10
designating paragraphs (3), (4), and (6) as para-11
graphs (2), (3), and (4), respectively. 12
(2) Section 223(b)(2) of such Code (as redesig-13
nated by paragraph (2)) is amended to read as fol-14
lows: 15
‘‘(2) A
DDITIONAL CONTRIBUTIONS FOR INDI -16
VIDUALS 55 OR OLDER.—In the case of an individual 17
who has attained age 55 before the close of the tax-18
able year, the limitation under paragraph (1) shall 19
be increased by $5,000.’’. 20
(3) Section 223(b)(3) of such Code (as redesig-21
nated by subparagraph (A)) is amended by striking 22
the last sentence. 23
(4) Section 223 of such Code is amended by 24
striking subsection (c). 25
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(5) Section 223(d)(1)(A) of such Code is 1
amended by striking ‘‘will be accepted’’ and all that 2
follows through the period at the end and inserting 3
‘‘will be accepted unless it is in cash.’’. 4
(6) Section 223(f) of such Code is amended by 5
striking paragraphs (7) and (8). 6
(7) Section 223(g)(1) of such Code is amend-7
ed— 8
(A) by striking ‘‘Each dollar amount in 9
subsections (b)(2) and (c)(2)(A)’’ and inserting 10
‘‘The dollar amount in subsection (b)(1)’’; 11
(B) by striking ‘‘thereof’’ and all that fol-12
lows in subparagraph (B) through ‘‘‘calendar 13
year 2003’.’’ and inserting ‘‘‘calendar year 14
1997’.’’; and 15
(C) by striking ‘‘under subsections (b)(2) 16
and (c)(2)(A)’’ and inserting ‘‘under subsection 17
(b)(1)’’. 18
(8) The table of sections for part VII of sub-19
chapter B of chapter 1 of the Internal Revenue Code 20
of 1986 is amended in the item relating to section 21
223 by striking ‘‘savings’’ and inserting ‘‘freedom’’. 22
(g) E
FFECTIVEDATE.—The amendments made by 23
this section shall apply with respect to months in taxable 24
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years beginning after the date of the enactment of this 1
Act. 2
SEC. 3. EXCLUSION FOR EMPLOYER CONTRIBUTIONS TO 3
HEALTH FREEDOM ACCOUNTS. 4
(a) E
MPLOYEREXCLUSION.— 5
(1) I
N GENERAL.—The Internal Revenue Code 6
of 1986 is amended by inserting after section 106 7
the following new section: 8
‘‘SEC. 106A. CONTRIBUTIONS BY EMPLOYERS TO HEALTH 9
FREEDOM ACCOUNTS. 10
‘‘In the case of any employee hired by an employer 11
on or after the date that is 5 years after the date of the 12
enactment of this section, gross income of such employee 13
does not include amounts contributed by such employer 14
to a health freedom account of such employee.’’. 15
(2) E
XCLUSION FOR CONTRIBUTIONS BY EM -16
PLOYER TO ACCIDENT AND HEALTH PLANS .—Sec-17
tion 106 of such Code is amended by adding at the 18
end the following new subsection: 19
‘‘(h) T
ERMINATION.—In the case of any employee 20
hired by an employer on or after the date that is 5 years 21
after the date of the enactment of this section, this section 22
shall not apply to coverage provided by such employer with 23
respect to such employee.’’. 24
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(3) CONFORMING AMENDMENT .—The table of 1
sections for part III of subchapter B of chapter 1 2
of such Code is amended by striking the item relat-3
ing to section 106 and inserting the following: 4
‘‘Sec. 106A. Contributions by employers to health freedom accounts.’’.
(4) EFFECTIVE DATE.—The amendments made 5
by this subsection shall apply with respect to em-6
ployees hired on or after the date that is 5 years 7
after the date of the enactment of this Act. 8
(b) T
RANSITIONRULE.— 9
(1) I
N GENERAL.—Section 106(d)(1) of the In-10
ternal Revenue Code of 1986 is amended to read as 11
follows: 12
‘‘(1) I
N GENERAL.—Amounts contributed by an 13
employee’s employer to any health freedom account 14
(as defined in section 223(d)) of such employee shall 15
be treated as employer-provided coverage for medical 16
expenses under an accident or health plan.’’. 17
(2) I
N GENERAL.—The amendment made by 18
this subsection shall apply with respect to taxable 19
years beginning after the date of the enactment of 20
this Act. 21
Æ
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