To amend the Internal Revenue Code of 1986 to reform certain rules related to health savings accounts.

HR 6183 would amend the Internal Revenue Code to reform health savings account (HSA) rules by eliminating the penalty-free distribution exception for non-medical expenses, imposing income-based limits on deductible HSA contributions, requiring substantiation for medical expense distributions, limiting HSA reimbursements to expenses incurred within the past two years, excluding certain expenses like spa treatments and excess exercise equipment costs from qualified medical expenses, imposing an excise tax on excessive HSA fees with reporting requirements, and mandating reporting of cash balance yields in HSAs. These changes would affect HSA beneficiaries, trustees, and contributors, with most…

AI summary · The lawmakers haven’t published an official summary of this bill yet, so 52 wrote this one from the bill’s text.