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S 3488 109th Congress Senate

Tax-Free Healthcare Savings, Access, and Portability Act

Official title: A bill to amend the Internal Revenue code of 1986 to expand the permissible use of health savings accounts to include health insurance payments, to increase th… Show full official titleShow less

Official title: A bill to amend the Internal Revenue code of 1986 to expand the permissible use of health savings accounts to include health insurance payments, to increase the dollar limitation for contributions to health savings accounts, to allow the rollover of unused funds from health reimbursement arrangements to health savings accounts, and for other purposes.

Introduced: June 9, 2006 See on congress.gov
Taxation Chronically illExcise taxFinance and Financial SectorHealth
More subjectsShow fewer subjects
Health insuranceHealth insurance portabilityIncome taxInsurance premiumsMedical economicsMedical savings accountsSocial WelfareSocial security taxesTax creditsTax deductionsTax exclusionTax penalties
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 9, 2006
Read twice and referred to the Committee on Finance.
Jun 9, 2006
Introduced in Senate
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 Latest action June 9, 2006

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Tax-Free Healthcare Savings, Access, and Portability Act - Amends the Internal Revenue Code to: (1) allow premiums for high deductible health insurance coverage to be paid from health savings accounts; (2) increase the contribution limits for such accounts; (3) permit rollovers to health savings accounts from health reimbursement arrangements; (4) exempt employers from health savings account contribution requirements in the case of certain acutely or chronically ill employees; (5) allow a new tax deduction for premiums paid for high deductible health insurance coverage; (6) allow a tax credit for employment taxes paid with respect to premiums for high deductible health plans and contributions to health savings accounts; and (7) provide tax incentives for health saving account insurance portability.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 1
R
Cornyn, John
Texas · Jun 9, 2006
DeMint, James
· Jun 9, 2006
Vitter, David
· Jun 9, 2006
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3488: Tax-Free Healthcare Savings, Access, and Portability Act. 109th Congress. Open America. https://openamerica.io/bill/109-S-3488/
MLA
"S. 3488: Tax-Free Healthcare Savings, Access, and Portability Act." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-3488/.
Bluebook (legal)
S. 3488, 109th Cong. (2026), https://openamerica.io/bill/109-S-3488/.
Markdown link
[S. 3488: Tax-Free Healthcare Savings, Access, and Portability Act](https://openamerica.io/bill/109-S-3488/)
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