HR 369

112th CONGRESS
1st Session

H. R. 369

To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES

January 20, 2011

Mr. AUSTRIA (for himself, Mr. PENCE, Mrs. BACHMANN, Mr. SESSIONS, Mr. AKIN, Mr. BURTON of Indiana, Mr. COFFMAN of Colorado, Mr. PAUL, Mr. ROSS of Florida, Mr. THOMPSON of Pennsylvania, Mr. WESTMORELAND, Mr. CASSIDY, Mr. LONG, and Mr. TIBERI) 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 improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes.

SECTION 1. SHORT TITLE.

SEC. 2. DEDUCTION FOR QUALIFIED HEALTH INSURANCE COSTS OF INDIVIDUALS.

`SEC. 224. COSTS OF QUALIFIED HEALTH INSURANCE.

SEC. 3. ALLOW BOTH SPOUSES TO MAKE CATCH-UP CONTRIBUTIONS TO THE SAME HSA ACCOUNT.

SEC. 4. INCREASE IN HSA CONTRIBUTION LIMITATION.

SEC. 5. TREATMENT OF FAMILY COVERAGE PLANS HAVING BOTH INDIVIDUAL AND FAMILY DEDUCTIBLES.

SEC. 6. FSA AND HRA TERMINATION TO FUND HSAS.

SEC. 7. PURCHASE OF HEALTH INSURANCE FROM HSA ACCOUNT.

SEC. 8. CERTAIN EXERCISE EQUIPMENT AND PHYSICAL FITNESS PROGRAMS TREATED AS MEDICAL CARE.

END