Us Congress 2025-2026 Regular Session

Us Congress House Bill HB317 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 317
5	5	To amend the Internal Revenue Code of 1986 to create health freedom
6	6	accounts available to all individuals.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	JANUARY9, 2025
9	9	Mr. R
10	10	OY(for himself, Mr. WEBERof Texas, Mr. CLINE, Mr. BURLISON, Mr.
11	11	C
12	12	LYDE, Ms. GREENEof Georgia, Mr. BIGGSof Arizona, and Mr. OGLES)
13	13	introduced the following bill; which was referred to the Committee on
14	14	Ways and Means
15	15	A BILL
16	16	To amend the Internal Revenue Code of 1986 to create
17	17	health freedom accounts available to all individuals.
18	18	Be it enacted by the Senate and House of Representa-1
19	19	tives of the United States of America in Congress assembled, 2
20	20	SECTION 1. SHORT TITLE. 3
21	21	This Act may be cited as the ‘‘Healthcare Freedom 4
22	22	Act of 2025’’. 5
23	23	SEC. 2. HEALTH FREEDOM ACCOUNTS. 6
24	24	(a) I
25	25	NGENERAL.—Section 223 of the Internal Rev-7
26	26	enue Code of 1986 is amended by striking ‘‘health savings 8
27	27	account’’ and ‘‘health savings accounts’’ each place such 9
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31	31	terms appear and inserting ‘‘health freedom account’’ and 1
32	32	‘‘health freedom accounts’’, respectively. 2
33	33	(b) A
34	34	LLINDIVIDUALSALLOWEDDEDUCTIONS FOR 3
35	35	C
36	36	ONTRIBUTIONS.—Section 223(a) of the Internal Revenue 4
37	37	Code of 1986 is amended by striking ‘‘who is an eligible 5
38	38	individual for any month during the taxable year’’. 6
39	39	(c) N
40	40	OLIMITATION ONPURCHASINGHEALTHCOV-7
41	41	ERAGEFROMHEALTHFREEDOMACCOUNTS.—Section 8
42	42	223(d)(2) of the Internal Revenue Code of 1986 is amend-9
43	43	ed by striking subparagraphs (B) and (C) and the last 10
44	44	sentence of subparagraph (A) and by adding at the end 11
45	45	the following new subsection: 12
46	46	‘‘(B) A
47	47	DDITIONAL EXPENSES .—The term 13
48	48	‘qualified medical expenses’ includes costs asso-14
49	49	ciated with direct primary care, health care 15
50	50	sharing ministries, and medical cost sharing or-16
51	51	ganizations.’’. 17
52	52	(d) T
53	53	RANSFERSALLOWED TO OTHERHEALTH 18
54	54	F
55	55	REEDOMACCOUNTS.—Section 223(f)(5) of the Internal 19
56	56	Revenue Code of 1986 is amended to read as follows: 20
57	57	‘‘(5) R
58	58	OLLOVER CONTRIBUTION .—An amount 21
59	59	paid or distributed from a health freedom account is 22
60	60	a rollover contribution to the extent the amount re-23
61	61	ceived is paid into any other health freedom account 24
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65	65	not later than the 60th day after the date of such 1
66	66	payment or distribution.’’. 2
67	67	(e) I
68	68	NCREASE INCONTRIBUTIONLIMITS.—Section 3
69	69	223(b)(1) of such Code is amended by striking ‘‘the sum 4
70	70	of the monthly’’ and all that follows through ‘‘eligible indi-5
71	71	vidual’’ and inserting ‘‘$12,000 (twice such amount in the 6
72	72	case of a joint return)’’. 7
73	73	(f) C
74	74	ONFORMINGAMENDMENTS.— 8
75	75	(1) Section 223(b) of such Code is amended by 9
76	76	striking paragraphs (2), (5), (7), and (8) and by re-10
77	77	designating paragraphs (3), (4), and (6) as para-11
78	78	graphs (2), (3), and (4), respectively. 12
79	79	(2) Section 223(b)(2) of such Code (as redesig-13
80	80	nated by paragraph (2)) is amended to read as fol-14
81	81	lows: 15
82	82	‘‘(2) A
83	83	DDITIONAL CONTRIBUTIONS FOR INDI -16
84	84	VIDUALS 55 OR OLDER.—In the case of an individual 17
85	85	who has attained age 55 before the close of the tax-18
86	86	able year, the limitation under paragraph (1) shall 19
87	87	be increased by $5,000.’’. 20
88	88	(3) Section 223(b)(3) of such Code (as redesig-21
89	89	nated by subparagraph (A)) is amended by striking 22
90	90	the last sentence. 23
91	91	(4) Section 223 of such Code is amended by 24
92	92	striking subsection (c). 25
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96	96	(5) Section 223(d)(1)(A) of such Code is 1
97	97	amended by striking ‘‘will be accepted’’ and all that 2
98	98	follows through the period at the end and inserting 3
99	99	‘‘will be accepted unless it is in cash.’’. 4
100	100	(6) Section 223(f) of such Code is amended by 5
101	101	striking paragraphs (7) and (8). 6
102	102	(7) Section 223(g)(1) of such Code is amend-7
103	103	ed— 8
104	104	(A) by striking ‘‘Each dollar amount in 9
105	105	subsections (b)(2) and (c)(2)(A)’’ and inserting 10
106	106	‘‘The dollar amount in subsection (b)(1)’’; 11
107	107	(B) by striking ‘‘thereof’’ and all that fol-12
108	108	lows in subparagraph (B) through ‘‘‘calendar 13
109	109	year 2003’.’’ and inserting ‘‘‘calendar year 14
110	110	1997’.’’; and 15
111	111	(C) by striking ‘‘under subsections (b)(2) 16
112	112	and (c)(2)(A)’’ and inserting ‘‘under subsection 17
113	113	(b)(1)’’. 18
114	114	(8) The table of sections for part VII of sub-19
115	115	chapter B of chapter 1 of the Internal Revenue Code 20
116	116	of 1986 is amended in the item relating to section 21
117	117	223 by striking ‘‘savings’’ and inserting ‘‘freedom’’. 22
118	118	(g) E
119	119	FFECTIVEDATE.—The amendments made by 23
120	120	this section shall apply with respect to months in taxable 24
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124	124	years beginning after the date of the enactment of this 1
125	125	Act. 2
126	126	SEC. 3. EXCLUSION FOR EMPLOYER CONTRIBUTIONS TO 3
127	127	HEALTH FREEDOM ACCOUNTS. 4
128	128	(a) E
129	129	MPLOYEREXCLUSION.— 5
130	130	(1) I
131	131	N GENERAL.—The Internal Revenue Code 6
132	132	of 1986 is amended by inserting after section 106 7
133	133	the following new section: 8
134	134	‘‘SEC. 106A. CONTRIBUTIONS BY EMPLOYERS TO HEALTH 9
135	135	FREEDOM ACCOUNTS. 10
136	136	‘‘In the case of any employee hired by an employer 11
137	137	on or after the date that is 5 years after the date of the 12
138	138	enactment of this section, gross income of such employee 13
139	139	does not include amounts contributed by such employer 14
140	140	to a health freedom account of such employee.’’. 15
141	141	(2) E
142	142	XCLUSION FOR CONTRIBUTIONS BY EM -16
143	143	PLOYER TO ACCIDENT AND HEALTH PLANS .—Sec-17
144	144	tion 106 of such Code is amended by adding at the 18
145	145	end the following new subsection: 19
146	146	‘‘(h) T
147	147	ERMINATION.—In the case of any employee 20
148	148	hired by an employer on or after the date that is 5 years 21
149	149	after the date of the enactment of this section, this section 22
150	150	shall not apply to coverage provided by such employer with 23
151	151	respect to such employee.’’. 24
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155	155	(3) CONFORMING AMENDMENT .—The table of 1
156	156	sections for part III of subchapter B of chapter 1 2
157	157	of such Code is amended by striking the item relat-3
158	158	ing to section 106 and inserting the following: 4
159	159	‘‘Sec. 106A. Contributions by employers to health freedom accounts.’’.
160	160	(4) EFFECTIVE DATE.—The amendments made 5
161	161	by this subsection shall apply with respect to em-6
162	162	ployees hired on or after the date that is 5 years 7
163	163	after the date of the enactment of this Act. 8
164	164	(b) T
165	165	RANSITIONRULE.— 9
166	166	(1) I
167	167	N GENERAL.—Section 106(d)(1) of the In-10
168	168	ternal Revenue Code of 1986 is amended to read as 11
169	169	follows: 12
170	170	‘‘(1) I
171	171	N GENERAL.—Amounts contributed by an 13
172	172	employee’s employer to any health freedom account 14
173	173	(as defined in section 223(d)) of such employee shall 15
174	174	be treated as employer-provided coverage for medical 16
175	175	expenses under an accident or health plan.’’. 17
176	176	(2) I
177	177	N GENERAL.—The amendment made by 18
178	178	this subsection shall apply with respect to taxable 19
179	179	years beginning after the date of the enactment of 20
180	180	this Act. 21
181	181	Æ
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