Read twice and referred to the Committee on Finance.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Dec 20, 2022
Health Savings Accounts For All Act of 2022
This bill revises provisions relating to health savings accounts (HSAs). Specifically, the bill
increases the annual limitation on tax-deductible contributions to HSAs by plan participants and their employers;
eliminates the requirement that an HSA participant must be enrolled in a high deductible health plan as a condition of eligibility;
allows payments from HSAs for health insurance premiums and primary care service arrangements;
allows payment of medical expenses incurred prior to the establishment of an HSA and correction of administrative errors prior to the due date of an applicable tax return;
allows a tax-free rollover of amounts in an HSA, upon the death of an account holder, to the account holder's child, parent, or grandparent;
allows payments from HSAs for vitamins, dietary supplements, gym membership, and wearable fitness trackers; and
extends bankruptcy protections to HSAs on the same basis as tax-preferred retirement plans.
Source last updated: Jan 3, 2025. Consult Congress.gov for the current record.
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