“To amend the Internal Revenue Code of 1986 to allow both spouses to make catch-up contributions to the same health savings account.”
No CRS summary available for this bill.
This section revises the special contribution limit rule under IRC §223(b)(5) for married couples where both spouses are HSA-eligible individuals (i.e., covered by a high-deductible health plan) and at least one has family coverage, to permit both spouses age 55 or older to make catch-up contributions ($1,000 each) to the same HSA. (Thus, the shared annual limit disregards the second spouse's HDHP coverage—or counts only one family coverage if both have it—subtracts aggregate Archer MSA contributions, includes both catch-up amounts if applicable, and divides equally or as agreed.) The amendments apply to taxable years beginning after December 31, 2025.