,i #aafth ,,congress #ast ,session ,h4 ,r4 #ceid ,,in ,,the ,,house ,,of ,,representatives ,june #bh1 #bjai,mr4 ,roy 7for himself and ,mr4 ,biggs7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to create health freedom accounts available to all individuals4 #a4 ,short title ,this ,act may be cited as the ,healthcare ,freedom ,act of #bjai4 #b4 ,health freedom accounts 7a7 ,in general ,section #bbc of the ,internal ,revenue ,code of #aihf is amended by striking health savings account and health savings accounts each place such terms appear and inserting health freedom account and health freedom accounts1 respectively4 7b7 ,all individuals allowed deductions for contributions ,section #bbc7;a7 of the ,internal ,revenue ,code of #aihf is amended by striking who is an eligible individual for any month during the taxable year4 7c7 ,no limitation on purchasing health coverage from health freedom accounts ,section #bbc7;d77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking subparagraphs 7,b7 and 7,c7 and the last sentence of subparagraph 7,a7 and by adding at the end the following new subsection3 7,b7 ,additional expenses ,the term qualified medical expenses includes costs associated with direct primary care1 health care sharing ministries1 and medical cost sharing organizations4 4 7d7 ,transfers allowed to other health freedom accounts ,section #bbc7;f77#e7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#e7 ,rollover contribution ,an amount paid or distributed from a health freedom account is a rollover contribution to the extent the amount received is paid into any other health freedom account not later than the #fjth day after the date of such payment or distribution4 4 7e7 ,increase in contribution limits ,section #bbc7;b77#a7 of such ,code is amended by striking the sum of the monthly and all that follows through eligible individual and inserting #ab1jjj 7twice such amount in the case of a joint return74 7f7 ,conforming amendments 7#a7 ,section #bbc7;b7 of such ,code is amended by striking paragraphs 7#b71 7#e71 7#g71 and 7#h7 and by redesignating paragraphs 7#c71 7#d71 and 7#f7 as paragraphs 7#b71 7#c71 and 7#d71 respectively4 7#b7 ,section #bbc7;b77#b7 of such ,code 7as redesignated by paragraph 7#b77 is amended to read as follows3 7#b7 ,additional contributions for individuals #ee or older ,in the case of an individual who has attained age #ee before the close of the taxable year1 the limitation under paragraph 7#a7 shall be increased by #e1jjj4 4 7#c7 ,section #bbc7;b77#c7 of such ,code 7as redesignated by subparagraph 7,a77 is amended by striking the last sentence4 7#d7 ,section #bbc of such ,code is amended by striking subsection 7c74 7#e7 ,section #bbc7;d77#a77;,a7 of such ,code is amended by striking will be accepted and all that follows through the period at the end and inserting will be accepted unless it is in cash44 7#f7 ,section #bbc7;f7 of such ,code is amended by striking paragraphs 7#g7 and 7#h74 7#g7 ,section #bbc7;g77#a7 of such ,code is amended-- 7,a7 by striking ,each dollar amount in subsections 7b77#b7 and 7c77#b77;,a7 and inserting ,the dollar amount in subsection 7b77#a72 7,b7 by striking thereof and all that follows in subparagraph 7,b7 through calendar year #bjjc4 and inserting calendar year #aiig42 and 7,c7 by striking under subsections 7b77#b7 and 7c77#b77;,a7 and inserting under subsection 7b77#a74 7#h7 ,the table of sections for part ,,vii of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended in the item relating to section #bbc by striking savings and inserting freedom4 7g7 ,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 ,act4 #c4 ,exclusion for employer contributions to health freedom accounts 7a7 ,employer exclusion 7#a7 ,in general ,the ,internal ,revenue ,code of #aihf is amended by inserting after section #ajf the following new section3 #ajf;,a4 ,contributions by employers to health freedom accounts ,gross income of an employee does not include amounts contributed by such employee's employer to a health freedom account of such employee4 4 7#b7 ,exclusion for contributions by employer to accident and health plans ,the ,internal ,revenue ,code of #aihf is amended by striking section #ajf4 7#c7 ,conforming amendment ,the table of sections for part ,,iii of subchapter ,b of chapter #a is amended by striking the item relating to section #ajf and inserting the following3 ,sec4 #ajf;,a4 ,contributions by employers to health freedom accounts4 4 7#d7 ,effective date ,the amendments made by this subsection shall apply with respect to employees hired on or after the date that is #e years after the date of the enactment of this ,act4 7b7 ,transition rule 7#a7 ,in general ,section #ajf7;d77#a7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#a7 ,in general ,amounts contributed by an employee's employer to any health freedom account 7as defined in section #bbc7;d77 of such employee shall be treated as employer-provided coverage for medical expenses under an accident or health plan4 4 7#b7 ,in general ,the amendment made by this subsection shall apply with respect to taxable years beginning after the date of the enactment of this ,act4