118th Congress Taxation
H.R. 5688: Bipartisan HSA Improvement Act of 2023
Reported
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill allows an individual to contribute to a health savings account (HSA), as part of a high deductible health plan (HDHP), while also participating in a primary care service arrangement, receiving qualified items or services at an employer-sponsored on-site clinic, or if covered under a spouse’s flexible spending arrangement (FSA). Further, the bill allows individuals to rollover amounts in an FSA or health reimbursement arrangement (HRA) into an HSA.
The bill defines a primary care service arrangement as one in which an individual is provided primary care services by a primary care practitioner for a periodic fixed fee of no more than $150 a month for an individual (or no more than $300 a month for an arrangement that covers more than one individual).
Additionally, under the bill, qualified items or services received at an employer-sponsored, on-site clinic include physical exams, immunizations, nonprescription drugs or biologicals, treatment for injuries related to an individual’s employment, preventative care for chronic conditions, and vision and hearing screenings.
Read the full summary
The bill allows an individual to contribute to an HSA, as part of an HDHP, even if covered by a spouse’s FSA. However, amounts in the spouse’s FSA must be used to reimburse the spouse’s eligible medical expenses for the plan year before being rolled over into the individual’s HSA.
Finally, individuals may be able to rollover up to the annual FSA contribution limit from an FSA or HRA into an HSA upon enrolling in an HDHP.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Earl Blumenauer D-OROriginal
Who scored on this bill
- 1Lloyd Smucker SponsorDrew cross-party cosponsors, introduced, reported3 events+26
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Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Lloyd Smucker
History
- Introduced in the House by Lloyd Smucker.
Show the full action history (6 actions)
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-401.
- Placed on the Union Calendar, Calendar No. 330.
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 28 - 14.
- Introduced in House
- Referred to the House Committee on Ways and Means.


