To amend the Internal Revenue Code of 1986 to reform certain rules related to health savings accounts.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6183 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6183 To amend the Internal Revenue Code of 1986 to reform certain rules related to health savings accounts. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES November 20, 2025 Mr. Doggett 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 reform certain rules related to health savings accounts. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. REFERENCES. Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. SEC. 2. REPEAL OF EXCEPTION TO REQUIREMENT THAT PENALTY-FREE DISTRIBUTIONS BE FOR QUALIFIED MEDICAL EXPENSES. (a) In General.--Section 223(f)(4) is amended by striking subparagraph (C). (b) Effective Date.--The amendment made by this section shall apply to distributions made after December 31, 2025. SEC. 3. INCOME LIMITATION ON DEDUCTIBLE CONTRIBUTIONS TO HEALTH SAVINGS ACCOUNTS. (a) In General.--Section 223(b) is amended by adding at the end the following new paragraph: ``(9) Limitation based on modified adjusted gross income.-- ``(A) In general.--The amount otherwise allowable as a deduction under subsection (a) shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so allowable (determined without regard to this paragraph) as-- ``(i) the amount (if any) by which the taxpayer's modified adjusted gross income exceeds the applicable income threshold, bears to ``(i