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S. 1158 118th Congress Senate

Health Savings Act of 2023

Official title: A bill to amend the Internal Revenue Code of 1986 to improve access to health care through expanded health savings accounts, and for other purposes.

Introduced: March 30, 2023 See on congress.gov
Taxation BankruptcyEmployee benefits and pensionsHealth care costs and insuranceHealth care coverage and access
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Health personnelHospital careIncome tax deductionsIndian social and development programsInflation and pricesMedicaidMedicareMilitary medicineMinority healthNutrition and dietPhysical fitness and lifestylePrescription drugsReligionSales and excise taxesSports and recreation facilitiesTax administration and collection, taxpayersTax treatment of families
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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
Mar 30, 2023
Read twice and referred to the Committee on Finance.
Mar 30, 2023
Introduced in Senate
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 Latest action March 30, 2023

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Health Savings Act of 2023

This bill modifies the requirements for health savings accounts (HSAs) to

  • rename high deductible health plans as HSA-qualified health plans;
  • allow spouses who have both attained age 55 to make catch-up contributions to the same HSA;
  • make Medicare Part A (hospital insurance benefits) beneficiaries eligible to participate in an HSA;
  • allow individuals eligible for hospital care or medical services under a program of the Indian Health Service or a tribal organization to participate in an HSA;
  • allow members of a health care sharing ministry to participate in an HSA;
  • allow individuals who receive primary care services in exchange for a fixed periodic fee or payment, or who receive health care benefits from an on-site medical clinic of an employer, to participate in an HSA;
  • include amounts paid for prescription and over-the-counter medicines or drugs as qualified medical expenses for which distributions from an HSA or other tax-preferred savings accounts may be used;
  • increase the limits on HSA contributions to match the sum of the annual deductible and out-of-pocket expenses permitted under a high deductible health plan; and
  • allow HSA distributions to be used to purchase health insurance coverage.

The bill also (1) exempts HSAs from creditor claims in bankruptcy, and (2) reauthorizes Medicaid health opportunity accounts.

The bill allows a medical care tax deduction for (1) exercise equipment, physical fitness programs, and membership at a fitness facility; (2) nutritional and dietary supplements; and (3) periodic fees paid to a primary care physician and amounts paid for pre-paid primary care services.

 Related & companion bills 6
  • HR 2959 Identical bill Health Savings Act of 2023
  • HR 2769 Stop Penalizing Working Seniors Act
  • HR 5737 Elevating HSA Limits Act of 2023
  • HR 5607 Contribution Opportunities for United Partners with Limit Expansions in a Single HSA
  • HR 5546 Native American Health Savings Improvement Act
  • HR 5690 Advancing Health Savings Act of 2023
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 1

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

 Cosponsors 1
All 1 Republican 1
R
Scott, Tim
South Carolina · Mar 30, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1158: Health Savings Act of 2023. 118th Congress. Open America. https://openamerica.io/bill/118-S-1158/
MLA
"S. 1158: Health Savings Act of 2023." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-1158/.
Bluebook (legal)
S. 1158, 118th Cong. (2026), https://openamerica.io/bill/118-S-1158/.
Markdown link
[S. 1158: Health Savings Act of 2023](https://openamerica.io/bill/118-S-1158/)
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