H.R. 2419

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to allow all individuals to contribute to health savings accounts, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES · March 27, 2025 · Sponsor: Mr. Davidson

Table of contents

• SEC. 1. Short title
• SEC. 2. Modifications to health savings accounts
• SEC. 3. Hospital price transparency

SEC. 1. Short title

This Act may be cited as the "Patient Fairness Act of 2025".

SEC. 2. Modifications to health savings accounts

(a) All individuals allowed deductions for contributions

of the Internal Revenue Code of 1986 is amended by striking . (Section 223(a))

(b) No limitation on purchasing health coverage

of the Internal Revenue Code of 1986 is amended by striking subparagraphs (B) and (C) and the last sentence of subparagraph (A). (Section 223(d)(2))

(c) Increase in contribution limits

(1) Section 223(b)(1) of such Code is amended by striking "the sum of the monthly" and all that follows through the period at the end and inserting "the sum of $8,000 (twice such amount in the case of a joint return), plus $3,000 (twice such amount in the case of a joint return) for each dependent (within the meaning of subsection (d)(2)) of the taxpayer." .

(2) Section 223(b)(3) of such Code is amended to read as follows:

(3) In the case of an individual who has attained age 55 before the close of the taxable year, the applicable limitation under paragraph (1) shall be increased by $3,000 ($6,000 in the case of a joint return by two individuals, both of whom have so attained such age)..

(d) Treatment of amounts transferred to relatives after death of account beneficiary

of the Internal Revenue Code of 1986 is amended by adding the following new subparagraph: (Section 223(f)(8))

(C) If the person receiving the interest described in subparagraph (B)(i) is a relative of the deceased, subparagraph (B) shall not apply to the extent that the amount received is paid into a health savings account of such relative not later than the 60th day after the date of such receipt..

(e) Conforming amendments

(1) Section 223(b) of such Code is amended by striking paragraphs (2), (5), (7), and (8) and the last sentence of paragraph (4).

(2) Section 223 of such Code is amended by striking subsection (c).

(3) Section 223(d)(1)(A)(ii) of such Code is amended by striking "exceeds the sum of" and all that follows through the period at the end and inserting "exceeds the limitation with respect to such beneficiary under paragraphs (1) and (2) of subsection (b)." .

(4) Section 223(g)(1) of such Code is amended— (A) by striking "Each dollar amount in subsections (b)(2) and (c)(2)(A)" and inserting "In the case of a taxable year beginning after 2021, each dollar amount in paragraphs (1) and (2) of subsection (b)" ; (B) by amending subparagraph (B) to read as follows:

(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins determined by substituting for in subparagraph (A)(ii). "calendar year 2020" "calendar year 2016", and (C) by striking "under subsections (b)(2) and (c)(2)(A)" and inserting "under paragraphs (1) and (2) of subsection (b)" .

(f) Effective date

The amendments made by this section shall apply with respect to months in taxable years beginning after December 31, 2025.

SEC. 3. Hospital price transparency

The provisions of part 180 of subchapter E of subtitle A of title 45 of the Code of Federal Regulations (as added at 84 Fed. Reg. 65524 et seq.) are codified and shall have the force and effect of law.