Bill > HR5607

This bill, the "Contribution Opportunities for United Partners with Limit Expansions in a Single HSA" (COUPLES HSA Act), amends the Internal Revenue Code to allow both spouses to make catch-up contributions to the same health savings account (HSA) if either spouse has family health coverage under a high-deductible health plan. The bill also clarifies the treatment of additional contribution amounts for spouses who have both attained age 55 before the close of the taxable year. These changes would apply to taxable years beginning after December 31, 2023.