CHOICE Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 2875 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 2875 To amend the Internal Revenue Code of 1986 to provide for the treatment of health reimbursement arrangements integrated with individual market coverage. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES September 18 (legislative day, September 16), 2025 Mr. Sheehy introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide for the treatment of health reimbursement arrangements integrated with individual market coverage. 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 ``Custom Health Option and Individual Care Expense Act'' or the ``CHOICE Act''. 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 `custom health option and individual care expense arrangement' means a hea