119th Congress Taxation
H.R. 74: Freedom for Families Act
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill allows individuals to establish and contribute to a health savings account (HSA) without being enrolled in a high-deductible health plan (HDHP), increases HSA contribution limits, and allows tax-free distributions from an HSA during a period of qualified caregiving.
Under current law, individuals may establish and contribute to an HSA if they are covered under an HSA-eligible HDHP. For 2025, HSA contributions are limited to $4,300 for self-only coverage or $8,550 for family coverage (adjusted annually). Individuals who are at least 55 years old may make an additional HSA contribution of up to $1,000 per year. Further, under current law, HSA distributions are tax-free if used to pay for qualified medical expenses.
The bill eliminates the HDHP coverage requirement for purposes of an HSA.
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The bill also increases the HSA annual contribution limit to $9,000 for individuals or $18,000 for joint filers (adjusted annually) and eliminates the additional contribution for individuals who are at least 55 years old.
Finally, the bill excludes HSA distributions during a period of qualified caregiving from gross income. The bill defines period of qualified caregiving as any period during which an individual is on leave or not employed due to
- the birth or adoption of a child;
- placement of a foster child;
- caring for a family member with a serious health condition;
- an inability to work due to a serious health condition; or
- certain emergencies related to a spouse, child, or parent on covered active duty with the Armed Forces.
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
- Eric Burlison R-MOOriginal
Who scored on this bill
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History
- Introduced in the House by Andy Biggs.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.