H.R. 5933

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5933 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 5933

To direct the Secretary of Transportation to carry out a grant program 
to improve highway safety.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

November 7, 2025

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

_______________________________________________________________________

A BILL

To direct the Secretary of Transportation to carry out a grant program 
to improve highway safety.

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 ``HSAs For Heroes Act''.

SEC. 2. CONTRIBUTION ELIGIBILITY.

(a) Amend Sec. 223(c)(1)(C) of the Internal Revenue Code of 1986 
by striking ``for a service-connected disability (within the meaning of 
section 101(16) of title 38, United States Code)'' so that individuals 
eligible for veterans benefits (even without a service-connected 
disability) may contribute to a Health Savings Account (HSA). Effective 
for taxable years beginning after December 31, 2025.
(b) Amend Section 223(c)(1). For purposes of this section, an 
``eligible individual'' any individual who has served in the active 
military, naval, air, or space service (as defined in section 101(24) 
of title 38, United States Code) and who was discharged or released 
therefrom under conditions other than dishonorable.
(c) Amend Section 223(c)(1)(C) of the Internal Revenue Code of 1986 
is amended by striking for a service-connected disability (within the 
meaning of section 101(16) of title 38, United States Code).
(d) Coordination with veterans' benefits. Nothing in this Act shall 
be construed to reduce or limit the eligibility of an eligible veteran 
for veterans benefits under title 38, United States Code, or to cause 
duplication of benefits. If a device or treatment is already fully 
covered by the veteran's benefit program, HSA funds may still be used 
for cost-sharing or for supplementary items not covered.
(e) Effective date. The amendments made by this section shall apply 
to distributions from HSAs for taxable years beginning after December 
31, 2025.

SEC. 3. DISTRIBUTIONS FROM HEALTH SAVINGS ACCOUNTS DURING PERIODS OF 
QUALIFIED CAREGIVING.

(a) In General.--Paragraphs (1) and (2) of section 223(f) of the 
Internal Revenue Code of 1986 are amended to read as follows:
``(1) Exclusion of amounts used for qualified medical 
expenses or distributed during periods of qualified 
caregiving.--Any amount paid or distributed out of a health 
savings account shall not be includible in gross income if it 
is--
``(A) used exclusively to pay qualified medical 
expenses of any account beneficiary, or
``(B) paid or distributed during a period of 
qualified caregiving.
``(2) Inclusion of amounts neither used for qualified 
medical expenses nor distributed during periods of qualified 
caregiving.--Any amount paid or distributed out of a health 
savings account shall be included in the gross income of the 
account beneficiary if it is not described in paragraph (1).''.
(b) Definition of Period of Qualified Caregiving.--Section 223(f) 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new paragraph:
``(9) Period of qualified caregiving.--For purposes of this 
section, the term `period of qualified caregiving' means any 
period during which an individual is on leave or not employed 
by reason of a situation described in subparagraphs (A) through 
(E) of section 102(a)(1) of the Family and Medical Leave Act of 
1993.''.
(c) Conforming Amendments.--
(1) Section 223(d)(1) of such Code is amended by inserting 
``or the expenses incurred during a period of qualified 
caregiving of the account beneficiary'' after ``paying the 
qualified medical expenses of the account beneficiary''.
(2) Section 223(f)(4) of such Code is amended in the 
heading by striking ``Distributions not used for qualified 
medical expenses'' and inserting ``Certain distributions''.
(d) Effective Date.--The amendments made by this section shall 
apply with respect to taxable years beginning after the date of the 
enactment of this Act.

SEC. 4. NO HIGH DEDUCTIBLE HEALTH PLAN REQUIRED FOR HEALTH SAVINGS 
ACCOUNTS.

(a) In General.--Section 223(a) of the Internal Revenue Code of 
1986 is amended by striking ``who is an eligible individual for any 
month during the taxable year''.
(b) Conforming Amendments.--
(1) Section 223(b) of such Code is amended by striking 
paragraphs (7) and (8).
(2) Section 223 of such Code is amended by striking 
subsection (c).
(c) Increase in Contribution Limit for Health Savings Accounts.--
(1) In general.--Section 223(b)(1) of the Internal Revenue 
Code of 1986 is amended by striking ``the sum of the monthly'' 
and all that follows through ``eligible individual'' and 
inserting ``$9,000 (twice such amount in the case of a joint 
return)''.
(2) Conforming amendments.--
(A) Section 223(b) of such Code is amended by 
striking paragraphs (2), (3), and (5) and by 
redesignating paragraphs (4) and (6) as paragraphs (2) 
and (3), respectively.
(B) Section 223(b)(2) of such Code (as redesignated 
by subparagraph (A)) is amended by striking the last 
sentence.
(C) Section 223(d)(1)(A)(ii) is amended by striking 
``the sum of'' and all that follows through the period 
at the end and inserting ``the dollar amount in effect 
under subsection (b)(1).''.
(D) Section 223(g)(1) of such Code is amended--
(i) by striking ``Each dollar amount in 
subsections (b)(2) and (c)(2)(A)'' and 
inserting ``The dollar amount in subsection 
(b)(1)'';
(ii) by striking ``thereof'' and all that 
follows through ```calendar year 2003'.'' and 
inserting ```calendar year 1997'.''; and
(iii) by striking ``under subsections 
(b)(2) and (c)(2)(A)'' and inserting ``under 
subsection (b)(1)''.
(d) Effective Date.--The amendments made by this section shall 
apply with respect to months in taxable years beginning after the date 
of the enactment of this Act.

SEC. 5. REGULATORY AUTHORITY AND REPORTING.

(a) The Secretary of the Treasury, in consultation with the 
Secretary of Veterans Affairs, shall issue such regulations and 
guidance as necessary to carry out the amendments made by this Act, 
including rules to prevent abuse, duplication of benefits, ensure 
documentation of prescription/medical recommendation, and reporting to 
Congress on the use of HSAs by eligible veterans.
(b) The Secretary of the Treasury shall include in the annual 
report to Congress (for each taxable year) a summary of:
(1) the number of eligible veterans making HSA 
contributions under section 1;
(2) the aggregate amount of HSA contributions and 
distributions made by eligible veterans under these amendments;
(3) types of devices or treatments for which distributions 
were made under section 2; and
(4) any issues encountered (fraud, duplication, program 
overlap) and recommendations for improvement.

SEC. 6. BUDGETARY EFFECTS AND REVENUE OFFSET.

Requires Treasury to estimate the revenue effects of these 
amendments and provide such estimates to CBO within six months of 
enactment.
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