Ways and Means Schedules Markup of Health Care-Related Tax Bills

House tax writers are preparing to discuss 11 health-care related tax bills. The House Ways and Means Committee has scheduled a markup of the bills on July 11. The committee’s Chairman Kevin Brady, R-Tex., announced the markup on the evening of July 9.

Ways and Means Markup

Brady has reportedly said that the House intends to develop a health care-related tax package. The following tax bills are scheduled for the July 11 markup:

  • HR 6199: The bill would amend the tax code to include certain over-the-counter medical products as qualified medical expenses. The bill would reverse the Patient Protection and Affordable Care Act (ACA) (P.L. 111-148) prohibition on using tax-favored health accounts to purchase OTC medical products;
  • HR 6301: The bill would amend the tax code to expand access to health savings accounts (HSAs) by providing high deductible health plans with first dollar coverage flexibility;
  • HR 6305: The bill would amend the tax code to expand access to and enhance the use of HSAs by clarifying that certain employment related services are not treated as disqualifying coverage for purposes of HSAs. Also, the bill would allow an eligible individual to make HSA contributions if a spouse has a Flexible Spending Account (FSA), and it would allow FSA and Health Reimbursement Account (HRA) terminations or conversions to fund HSAs;
  • HR 6306: The bill would amend the tax code to expand access to and enhance the use of HSAs by increasing HSA contribution limits, permitting spousal catch-up contributions into the same account, and creating a grace period for medical expenses incurred before the establishment of an HSA;
  • HR 6309: The bill would amend the tax code to allow individuals entitled to Medicare Part A by reason of being over age 65 to contribute to HSAs;
  • HR 6311: The bill would amend the tax code and the ACA to modify the definition of qualified health plan for purposes of the health insurance premium tax credit and would allow individuals purchasing health insurance in the individual market to purchase a lower premium copper plan;
  • HR 6312: The bill would amend the tax code to add certain qualifying sports and fitness expenses to the definition of qualified medical expenses;
  • HR 6313: The bill would allow the carryforward each year of health flexible spending arrangement account balances;
  • HR 6314: The bill would amend the tax code to allow plans categorized as catastrophic and bronze in the individual and small group markets to qualify for HSA contributions;
  • HR (untitled): The bill would amend the tax code to allow HSA-eligible individuals that participate in a direct primary care (DPC) arrangement not to lose their HSA-eligibility because of DPC participation; and
  • HR 4616: The bill would amend the ACA to provide for a temporary moratorium on the employer mandate and would provide an additional one-year delay of the excise “Cadillac” tax on high cost employer-sponsored health coverage.

By Jessica Jeane, Wolters Kluwer News Staff

Description Of H.R. 6301, A Bill To Amend The Internal Revenue Code Of 1986 To Provide High Deductible Health Plans With First Dollar Coverage Flexibility, JCX-41-18

Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 6301, A Bill To Amend The Internal Revenue Code Of 1986 To Provide High Deductible Health Plans With First Dollar Coverage Flexibility, JCX-42-18

Description Of H.R. 6317 , A Bill To Amend The Internal Revenue Code Of 1986 To Provide That Direct Primary Care Service Arrangements Do Not Disqualify Deductible Health Savings Account Contributions, And For Other Purposes, JCX-43-18

Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 6317, A Bill To Amend The Internal Revenue Code Of 1986 To Provide That Direct Primary Care Service Arrangements Do Not Disqualify Deductible Health Savings Account Contributions, And For Other Purposes, JCX-44-18

Description of H.R. 6305, The Bipartisan HSA Improvement Act of 2018, JCX-45-18

Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 6305, The Bipartisan HAS Improvement Act Of 2018, JCX-46-18

Description Of H.R. 6312, The Personal Health Investment Today Act Or The PHIT Act, JCX-47-18

Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 6312, The Personal Health Investment Today Act Or The PHIT Act, JCX-48-18

Description Of H.R. 6309, A Bill To Amend The Internal Revenue Code Of 1986 To Allow Individuals Only Enrolled In Medicare Part A To Contribute To Health Savings Accounts, JCX-49-18

Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 6309, A Bill To Amend The Internal Revenue Code of 1986 To Allow Individuals Only Enrolled In Medicare Part A To Contribute To Health Savings Accounts, JCX-50-18

Description Of H.R. 6199, A Bill To Amend The Internal Revenue Code Of 1986 To Include Certain Over-The-Counter Medical Products As Qualified Medical Expenses, JCX-51-18

Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 6199, A Bill To Amend The Internal Revenue Code Of 1986 To Include Certain Over-The-Counter Medical Products As Qualified Medical Expenses, JCX-52-18

Description Of H.R. 6306, A Bill To Amend The Internal Revenue Code Of 1986 To Increase The Contribution Limitation For Health Savings Accounts, And For Other Purposes, JCX-53-18

Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 6306, A Bill To Amend The Internal Revenue Code Of 1986 To Increase The Contribution Limitation For Health Savings Accounts, And For Other Purposes, JCX-54-18

Description Of H.R. 6314, The Health Savings Act Of 2018, JCX-55-18

Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 6314, The Health Savings Act Of 2018, JCX-56-18

Description Of H.R. 6311, A Bill To Amend The Internal Revenue Code Of 1986 And The Patient Protection And Affordable Care Act To Modify The Definition Of Qualified Health Plan For Purposes Of The Health Insurance Premium Tax Credit And To Allow Individuals Purchasing Health Insurance In The Individual Market To Purchase A Lower Premium Coper Plan, JCX-57-18

Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 6311, A Bill To Amend The Internal Revenue Code Of 1986 And The Patient Protection And Affordable Care Act To Modify The Definition Of Qualified Health Plan For Purposes Of The Health Insurance Premium Tax Credit And To Allow Individuals Purchasing Health Insurance In The Individual Market To Purchase A Lower Premium Copper Plan, JCX-58-18

Description Of H.R. 6313, The Responsible Additions And Increases To Sustain Employee Health Benefits Act Of 2018, JCX-59-18

Description Of An Amendment In The Nature Of A Substitute To The Provisions Of H.R. 6313, The Responsible Additions And Increases To Sustain Employee Health Benefits Act Of 2018, JCX-60-18

Description Of H.R. 4616, A Bill To Amend The Patient Protection And Affordable Care Act To Provide For A Temporary Moratorium On The Employer Mandate And To Provide For A Delay In The Implementation Of The Excise Tax On High-Cost Employer Sponsored Health Coverage, JCX-61-18

Description Of The Chairman’s Amendment In The Nature Of A Substitute To The Provisions Of H.R. 4616, A Bill To Amend The Patient Protection And Affordable Care Act To Provide For A Temporary Moratorium On The Employer Mandate And To Provide For A Delay In The Implementation Of The Excise Tax On High-Cost Employer Sponsored Health Coverage, JCX-62-18

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