HR 2351 108th Congress House

Health Savings Account Availability Act

Official title: To amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts contributed to health savings accounts and to provide for the dispos… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow a deduction to individuals for amounts contributed to health savings accounts and to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements.

Introduced: June 5, 2003 See on congress.gov

Taxation CoinsuranceCommerceCost of living adjustmentsDisabled

More subjectsShow fewer subjects

Economics and Public FinanceEmployee health benefitsFinance and Financial SectorFlexible benefit plansGovernment Operations and PoliticsGovernment paperworkHealthHealth insuranceIncome taxIndexing (Economic policy)Insurance premiumsLabor and EmploymentMedical economicsMedical savings accountsMedicarePayroll deductionsPreferred provider organizations (Medical care)Preventive medicineSocial WelfareTax deductionsTax exclusionTax penaltiesTax returnsWagesWithholding tax

Everywhere this bill has been 6 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jun 25, 2003

Placed on the Union Calendar, Calendar No. 89.

Jun 25, 2003

Reported (Amended) by the Committee on Ways and Means. H. Rept. 108-177.

Jun 19, 2003

Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 16.

Jun 19, 2003

Committee Consideration and Mark-up Session Held.

Jun 5, 2003

Referred to the House Committee on Ways and Means.

Jun 5, 2003

Introduced in House

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Latest action June 25, 2003

Placed on the Union Calendar, Calendar No. 89.

Plain-English summary Congressional Research Service

Health Savings Account Availability Act - Amends the Internal Revenue Code to allow a deduction to individuals (both itemizers and nonitemizers) in high deductible health plans for contributions to health savings accounts. Limits monthly contributions to an account to one-twelfth of the annual deductible. Defines a high deductible plan and a health savings account.

States that a plan or other arrangement shall not fail to be treated as a cafeteria plan solely because qualified benefits under such plan include a health flexible spending arrangement under which not more than $500 of unused health benefits may be: (1) carried forward to the succeeding plan year of such health flexible spending arrangement; or (2) contributed on behalf of an employee to a qualified retirement plan, an eligible deferred compensation plan, or a health savings account.

Bill text 2 versions

Introduced in House Formatted Text PDF
Reported in House Formatted Text PDF

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Ways and Means Committee
House of Representatives

Cosponsors 14

Smith, Christopher H.

New Jersey · Jun 5, 2003

Toomey, Patrick

· Jun 5, 2003

Cite this page click to expand

APA

U.S. Congress. (2026). H.R. 2351: Health Savings Account Availability Act. 108th Congress. Open America. https://openamerica.io/bill/108-HR-2351/

MLA

"H.R. 2351: Health Savings Account Availability Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-2351/.

Bluebook (legal)

H.R. 2351, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2351/.

Markdown link

[H.R. 2351: Health Savings Account Availability Act](https://openamerica.io/bill/108-HR-2351/)