Bill > HR2745

This bill modifies the Internal Revenue Code to allow married couples with family health insurance coverage under a high deductible health plan (HDHP) to make more flexible catch-up contributions to their Health Savings Accounts (HSAs). Currently, HSA contribution limits are restricted, but this bill would enable both spouses to contribute catch-up amounts (additional contributions for individuals over 55) to the same HSA, even if they have separate family coverage plans. Specifically, the bill provides that if both spouses are eligible individuals with family HDHP coverage, the contribution limitation will be applied without considering other HDHP coverage, and the limitation will be either equally divided between spouses or divided according to their agreement. For couples where both spouses are over 55, the catch-up contribution amounts can be included in this division. The changes would take effect for taxable years beginning after December 31, 2025, giving taxpayers and insurance providers time to adjust to the new rules. This legislation aims to provide more flexibility for married couples in managing their health savings account contributions.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/2745/all-info