[Congressional Bills 115th Congress] [From the U.S. Government Publishing Office] [H.R. 6301 Introduced in House (IH)] <DOC> 115th CONGRESS 2d Session H. R. 6301 To amend the Internal Revenue Code of 1986 to provide high deductible health plans with first dollar coverage flexibility. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES June 29, 2018 Mr. Roskam (for himself and Mr. Thompson of California) 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 provide high deductible health plans with first dollar coverage flexibility. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. FIRST DOLLAR COVERAGE FLEXIBILITY FOR HIGH DEDUCTIBLE HEALTH PLANS. (a) In General.--Section 223(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: ``(E) First dollar coverage flexibility.-- ``(i) In general.--Such plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for not more than $250 of specified services (twice such amount in the case of family coverage) during a plan year. ``(ii) Specified services.--For purposes of this subparagraph, the term `specified services' means, with respect to a plan, services other than preventive care (within the meaning of subparagraph (C)) identified under the terms of the plan as being services to which clause (i) applies.''. (b) Inflation Adjustment.--Section 223(g)(1) of such Code is amended-- (1) by striking ``and (c)(2)(A)'' and inserting ``, (c)(2)(A), and (c)(2)(E)''; and (2) in subparagraph (B), by striking ``clause (ii)'' and inserting ``clauses (ii) and (iii)'' in clause (i), by striking ``and'' at the end of clause (i), by striking the period at the end of clause (ii) and inserting ``, and'', and by inserting after clause (ii) the following new clause: ``(iii) in the case of the dollar amount in subsection (c)(2)(E), `calendar year 2017'.''. (c) Effective Date.--The amendments made by this subsection shall apply with respect to plan years beginning after December 31, 2018. <all>