Choice Arrangement

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5463 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5463 To amend the Internal Revenue Code of 1986 to provide for the treatment of employer-provided health reimbursement arrangements that are integrated with individual market coverage, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 18, 2025 Mr. Hern of Oklahoma (for himself, Ms. Van Duyne, and Ms. Tenney) 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 provide for the treatment of employer-provided health reimbursement arrangements that are integrated with individual market coverage, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Choice Arrangement Act of 2025''. SEC. 2. TREATMENT OF HEALTH REIMBURSEMENT ARRANGEMENTS INTEGRATED WITH INDIVIDUAL MARKET COVERAGE. (a) In General.--Section 9815(b) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``Exception.--Notwithstanding subsection (a)'' and inserting the following: ``Exceptions.-- ``(1) Self-insured group health plans.--Notwithstanding subsection (a)'', and (2) by adding at the end the following new paragraph: ``(2) Custom health option and individual care expense arrangements.-- ``(A) In general.--For purposes of this subchapter, a custom health option and individual care expense arrangement shall be treated as meeting the requirements of section 9802 and sections 2705, 2711, 2713, and 2715 of title XXVII of the Public Health Service Act. ``(B) Custom health option and individual care expense arrangements defined.--For purposes of this section, the term