,i #aafth ,,congress #b;d ,session ,h4 ,r4 #gbdb ,,in ,,the ,,house ,,of ,,representatives ,june #ah1 #bjbj,mr4 ,curtis 7for himself and ,ms4 ,kendra ,s4 ,horn of ,oklahoma7 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 permit expenditures from health savings accounts for gym memberships and costs of home gym equipment1 to repeal the requirement that health plan be high deductible1 and for other purposes4 #a4 ,health ,savings ,accounts 7a7 ,repeal of limitation on ,medicare-,eligible individuals ,section #bbc7;b7 of the ,internal ,revenue ,code of #aihf is amended by striking paragraph 7#g74 7b7 ,qualified medical expenses 7#a7 ,gym memberships and home gym equipment ,section #bbc7;d77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,e7 ,fitness facility memberships and home gym equipment 7i7 ,in general ,amounts paid for medical care include-- 7,i7 amounts paid for membership at a fitness facility1 and 7,,ii7 amounts paid for home gym equipment4 7ii7 ,limitation ,the amount taken into account under clause 7i7 for any taxable year shall not exceed-- 7,i7 #ajj for membership at a fitness facility1 and 7,,ii7 #ejj for home gym equipment4 7iii7 ,fitness facility defined ,the term fitness facility means a facility-- 7,i7 providing instruction in a program of physical exercise1 offering facilities for the preservation1 maintenance1 encouragement1 or development of physical fitness1 or serving as the site of such a program of a ,state or local government1 7,,ii7 which is not a private club owned and operated by its members1 7,,iii7 which does not offer golf1 hunting1 sailing1 or riding facilities1 7,,iv7 whose health or fitness facility is not incidental to its overall function and purpose1 and 7,v7 which is fully compliant with the ,state of jurisdiction and ,federal anti-discrimination laws4 7iv7 ,home gym equipment ,the term home gym equipment means equipment that-- 7,i7 can be purchased for the preservation1 maintenance1 encouragement1 or development of physical fitness in an individual's home residence1 and 7,,ii7 is used exclusively at a residence of the individual for the purposes of promoting physical exercise4 4 7#b7 ,dietary nutritional supplements ,section #bbc7;d77#b7 of such ,code1 as amended by paragraph 7#a71 is amended by adding at the end the following3 7,f7 ,dietary nutritional supplement ,amounts paid for a dietary supplement 7as defined in section #bja7;ff7 of the ,federal ,food1 ,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4 #cba7;ff77 shall be treated as amounts paid for medical care4 4 7c7 ,premiums for certain exchange health plans ,subparagraph 7,b7 of section #bbc7;d77#b7 of such ,code is amended to read as follows3 7,b7 ,health insurance may not be purchased from account 7i7 ,in general ,subparagraph 7,a7 shall not apply to any payment for insurance4 7ii7 ,exception relating to premiums for certain exchange health plans 7,i7 ,in general ,clause 7i7 shall not apply in the case of a taxpayer who1 but for the limitation relating to household income1 would be an applicable taxpayer for purposes of the premium assistance credit under section #cf;,b4 7,,ii7 ,limitation ,the amount taken into account under this clause for any coverage month 7as defined in section #cf;,b7c77#b77 may not exceed the amount specified in section #cf;,b7b77#b77;,a74 4 7d7 ,repeal of requirement that health plan be high deductible 7#a7 ,eligible individual ,paragraph 7#a7 of section #bbc7;c7 of such ,code is amended to read as follows3 7#a7 ,eligible individual 7,a7 ,in general ,the term eligible individual means1 with respect to any month1 any individual if such individual is covered under a health plan as of the first day of such month4 7,b7 ,exclusion of certain plans ,such term does not include a health plan if substantially all of its coverage is-- 7i7 coverage for any benefit provided by permitted insurance1 7ii7 coverage 7whether through insurance or otherwise7 for accidents1 disability1 dental care1 vision care1 long-term care1 or 7in the case of plan years beginning on or before ,december #ca1 #bjba7 telehealth and other remote care1 and 7iii7 for taxable years beginning after ,december #ca1 #bjjf1 coverage under a health flexible spending arrangement during any period immediately following the end of a plan year of such arrangement during which unused benefits or contributions remaining at the end of such plan year may be paid or reimbursed to plan participants for qualified benefit expenses incurred during such period if-- 7,i7 the balance in such arrangement at the end of such plan year is zero1 or 7,,ii7 the individual is making a qualified ,,hsa distribution 7as defined in section #ajf7;e77 in an amount equal to the remaining balance in such arrangement as of the end of such plan year1 in accordance with rules prescribed by the ,secretary4 7,c7 ,special rule for individuals eligible for certain veterans benefits ,an individual shall not fail to be treated as an eligible individual for any period merely because the individual receives hospital care or medical services under any law administered by the ,secretary of ,veterans ,affairs for a service-connected disability 7within the meaning of section #aja7af7 of title #ch1 ,united ,states ,code74 4 7#b7 ,definition ,section #bbc7;c7 of such ,code is amended by striking paragraph 7#b7 and redesignating paragraphs 7#c71 7#d71 and 7#e7 as paragraphs 7#b71 7#c71 and 7#d71 respectively4 7e7 ,deductible amount2 monthly limitation ,section #bbc7;b77#b7 of such ,code is amended to read as follows3 7#b7 ,monthly limitation ,the monthly limitation for any month is #a_/ab of the deductible amount in effect under section #bai7;b7 for the taxable year in which the month occurs4 4 7f7 ,special rule relating to dependents ,paragraph 7#f7 of section #bbc7;b7 of such ,code is amended to read as follows3 7#f7 ,special rule relating to dependents ,a contribution to a health savings account of a dependent of the individual to whom a deduction under section #aea7;c7 is allowable for the taxable year shall be treated as an amount paid to the health savings account of the individual to whom a deduction is allowable under this section4 4 7g7 ,conforming amendments 7#a7 ,section #bbc7;b7 of such ,code is amended-- 7,a7 by striking paragraph 7#c7 7relating to additional contributions for individuals #ee or older72 7,b7 by striking paragraph 7#e7 7relating to special rule for married individuals72 7,c7 in paragraph 7#h77;,a77ii7 by striking high deductible2 and 7,d7 in the heading for paragraph 7#h77;,b7 by striking high deductible4 7#b7 ,section #bbc7;b7 of such ,code1 as amended by paragraph 7#a7 and the preceding subsections of this section1 is further amended by redesignating paragraphs 7#d71 7#f71 and 7#h71 as paragraphs 7#c71 7#d71 and 7#e71 respectively4 7#c7 ,section #bbd7;d77#a77;,a77ii7 of such ,code is amended by striking exceeds the sum of-- and all that follows and inserting exceeds the dollar amount in effect under subsection 7b77#b744 7#d7 ,section #bbc of such ,code is amended by striking subsection 7g7 and redesignating subsection 7h7 as subsection 7g74 7#e7 ,section #bbc7;g77#b7 of such ,code1 as redesignated by paragraph 7#d71 is amended by striking high deductible4 7h7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4