Promoting High-Value Health Care Through Flexibility for High Deductible Health Plans Act of 2018

Promoting High-Value Health Care Through Flexibility for High Deductible Health Plans Act of 2018

This bill amends the Internal Revenue Code to allow the high deductible health plans that are required for a health savings account to cover up to $250 of specified services for self-only coverage (twice the amount in the case of family coverage) during a plan year without a deductible. The limit must be adjusted annually for inflation.

The specified services covered by this bill include services other than preventive care that are identified under the terms of the plan. (Under current law, high deductible plans are already permitted to provide coverage for preventive care with no deductible.)

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6301 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 6301

 To amend the Internal Revenue Code of 1986 to provide high deductible 
          health plans with first dollar coverage flexibility.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 29, 2018

Mr. Roskam (for himself and Mr. Thompson of California) 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 provide high deductible 
          health plans with first dollar coverage flexibility.

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

SECTION 1. FIRST DOLLAR COVERAGE FLEXIBILITY FOR HIGH DEDUCTIBLE HEALTH 
              PLANS.

    (a) In General.--Section 223(c)(2) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(E) First dollar coverage flexibility.--
                            ``(i) In general.--Such plan shall not fail 
                        to be treated as a high deductible health plan 
                        by reason of failing to have a deductible for 
                        not more than $250 of specified services (twice 
                        such amount in the case of family coverage) 
                        during a plan year.
                            ``(ii) Specified services.--For purposes of 
                        this subparagraph, the term `specified 
                        services' means, with respect to a plan, 
                        services other than preventive care (within the 
                        meaning of subparagraph (C)) identified under 
                        the terms of the plan as being services to 
                        which clause (i) applies.''.
    (b) Inflation Adjustment.--Section 223(g)(1) of such Code is 
amended--
            (1) by striking ``and (c)(2)(A)'' and inserting ``, 
        (c)(2)(A), and (c)(2)(E)''; and
            (2) in subparagraph (B), by striking ``clause (ii)'' and 
        inserting ``clauses (ii) and (iii)'' in clause (i), by striking 
        ``and'' at the end of clause (i), by striking the period at the 
        end of clause (ii) and inserting ``, and'', and by inserting 
        after clause (ii) the following new clause:
                            ``(iii) in the case of the dollar amount in 
                        subsection (c)(2)(E), `calendar year 2017'.''.
    (c) Effective Date.--The amendments made by this subsection shall 
apply with respect to plan years beginning after December 31, 2018.
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