Health Savings for Families Act of 2026

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9518 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 9518

To amend the Internal Revenue Code of 1986 to allow contributions to a
  health savings account when a spouse has a health flexible spending
                                account.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             June 29, 2026

  Mr. LaHood introduced the following bill; which was referred to the
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

To amend the Internal Revenue Code of 1986 to allow contributions to a
  health savings account when a spouse has a health flexible spending
                                account.

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Health Savings for Families Act of
2026''.

SEC. 2. CONTRIBUTIONS PERMITTED IF SPOUSE HAS HEALTH FLEXIBLE SPENDING
              ACCOUNT.

    (a) Contributions Permitted if Spouse Has a Health Flexible
Spending Account.--Section 223(c)(1)(B) of the Internal Revenue Code of
1986 is amended by striking ``and'' at the end of clause (ii), by
striking the period at the end of clause (iii) and inserting ``, and'',
and by inserting after clause (iii) the following new clause:
                            ``(iv) coverage under a health flexible
                        spending arrangement of the spouse of the
                        individual for any plan year of such
                        arrangement if the aggregate reimbursements
                        under such arrangement for such year do not
                        exceed the aggregate expenses which would be
                        eligible for reimbursement under such
                        arrangement if such expenses were determined
                        without regard to any expenses paid or incurred
                        with respect to such individual.''.
    (b) Effective Date.--The amendment made by this section shall apply
to plan years beginning after December 31, 2026.
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