Library / Laws / 113th / hr / H.R. 1675 / Introduced in House
I
113th CONGRESS
1st Session
H. R. 1675
IN THE HOUSE OF REPRESENTATIVES
April 23, 2013
Mr. Cassidy (for
himself, Mrs. Blackburn,
Mr. Heck of Nevada,
Mr. Harris,
Mrs. Black,
Mr. Burgess,
Mr. Terry,
Mr. Westmoreland,
Mr. Broun of Georgia,
Mr. Lance, and
Mr. DesJarlais) 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 permit
health plans without a deductible for prenatal, labor and delivery, and
postpartum care to be treated as high deductible plans with respect to health
savings accounts.
1.
Short title
This Act may be cited as the
Ensuring Women’s Access to Free-Market
Healthcare Act of 2013.
2.
HSA high
deductible plan safe harbor for absence of prenatal, labor and delivery, and
postpartum care deductible
(a)
In
general
Paragraph (2) of
section 223(c) of the Internal Revenue Code of 1986 is amended by redesignating
subparagraph (D) as subparagraph (E) and by inserting after subparagraph (C)
the following new subparagraph:
(D)
Safe harbor for
absence of prenatal, labor and delivery, and postpartum care
deductible
(i)
In
general
A plan shall not fail to be treated as a high deductible
health plan by reason of failing to have a deductible for prenatal, labor and
delivery, and postpartum care.
(ii)
Prenatal, labor
and delivery, and postpartum
The Secretary, in consultation with the
American Academy of Pediatrics and American College of Obstetricians and
Gynecologists, shall by regulation define prenatal, labor and delivery, and
postpartum care for purposes of this
subparagraph.
.
(b)
Effective
date
The amendments made by subsection (a) shall apply to taxable
years beginning after December 31, 2013.