HSA’s For All Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7681 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7681 To amend the Internal Revenue Code of 1986 to expand eligibility for health savings accounts, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 25, 2026 Mr. Bean of Florida (for himself, Mr. Barrett, and Mr. Haridopolos) 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 expand eligibility for health savings accounts, 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 ``HSA's For All Act''. SEC. 2. EXPANSION OF ELIGIBILITY FOR HEALTH SAVINGS ACCOUNTS. (a) In General.--Section 223(c)(1) of the Internal Revenue Code of 1986 is amended to read as follows: ``(1) Eligible individual.--The term `eligible individual' means, with respect to any month, any individual if such individual is covered under a covered health plan as of the 1st day of such month.''. (b) Covered Health Plan.--Section 223(c)(2) of such Code is amended to read as follows: ``(2) Covered health plan.--The term `covered health plan' means-- ``(A) any qualified health plan (as defined in section 1301(a) of the Patient Protection and Affordable Care Act) offered through an Exchange established under such Act, or ``(B) any group health plan (as defined in section 2791 of the Public Health Service Act).''. (c) Conforming Amendments.-- (1) Section 26(b)(2)(S) of such Code is amended by striking ``high deductible health plan'' and inserting ``covered health plan''. (2) Section 223 of such Code, as amended by the preceding provisions of this Act, is amended by striking ``high