Health Savings for Families Act of 2026

Bill Number

H.R. 9518

Origin Chamber

House

Congress

119th Congress, Session 2

Policy Area

Taxation

Status

Introduced

Latest Action

2026-06-29: Referred to the House Committee on Ways and Means.

Last Updated

2026-07-09T16:03:12Z

AI-Generated Summary

Health Savings for Families Act of 2026 (H.R. 9518)

Purpose

This legislation aims to modify tax rules so that individuals can contribute to a health savings account even if their spouse participates in a health flexible spending account, under specific limits.

Key Provisions

• Amends Section 223(c)(1)(B) of the Internal Revenue Code of 1986.
• Adds a new clause allowing health savings account contributions when a spouse has a health flexible spending arrangement, provided the spouse’s total reimbursements for the plan year do not exceed eligible expenses (determined without regard to the individual’s own expenses).
• Applies only to plan years beginning after December 31, 2026.

Significant Changes to Existing Law

Current rules generally prevent health savings account contributions if either spouse has disqualifying coverage, such as a health flexible spending account. This bill creates an exception that relaxes that restriction when the spouse’s account meets the stated reimbursement limit.

Potential Impacts

• On citizens: Expands access to tax-advantaged health savings accounts for married couples where one spouse uses a health flexible spending account, potentially increasing savings options for medical expenses.
• On government agencies: Requires the Internal Revenue Service to update guidance and enforcement procedures for health savings account eligibility starting in 2027.
• No direct effects on international relations are addressed in the bill.

Main Stakeholders Affected

• Married individuals seeking to contribute to health savings accounts.
• Spouses enrolled in health flexible spending accounts.
• Employers that offer these accounts as part of employee benefits.
• Taxpayers filing returns that claim health savings account deductions.

Notable Legal, Constitutional, or Political Implications

The bill represents a targeted adjustment to federal tax policy on health care savings vehicles. It does not introduce new mandates or alter constitutional powers; implementation falls under existing congressional authority over taxation. No political or partisan language appears in the text.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. LaHood, Darin [R-IL-16]

Recent Actions

• 2026-06-29: Referred to the House Committee on Ways and Means.
• 2026-06-29: Introduced in House
• 2026-06-29: Introduced in House

Bill Versions

• Health Savings for Families Act of 2026 — issued 2026-06-29 — PDF (2 pages)