STORK Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 10808 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 10808 To amend the Internal Revenue Code of 1986 to allow additional contributions to a health savings account in the case of the birth or adoption of a child, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES October 13, 2026 Mr. Van Epps 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 allow additional contributions to a health savings account in the case of the birth or adoption of a child, 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 ``Savings for Tomorrow's Opportunities, Raising Kids Act'' or the ``STORK Act''. SEC. 2. ADDITIONAL CONTRIBUTIONS TO HEALTH SAVINGS ACCOUNT ALLOWED IN CASE OF BIRTH OR ADOPTION OF CHILD. (a) In General.--Section 223(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(9) Additional contributions in case of birth or adoption of child.-- ``(A) In general.--For each qualifying child who is born to, placed for adoption with, or adopted by an individual before the close of the taxable year, the limitation which would (but for this paragraph) apply to such individual under subparagraphs (A) and (B) of paragraph (2) shall be increased by $2,000. ``(B) Married individuals.--In the case of individuals who are married to each other and are eligible individuals for any month during the taxable year, the amount of increase allowed under subparagraph (A) with respect to any qualifying child who is born to, placed for adoption with, or adopted by such individuals be