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HR 317119th CongressIn Committee
Healthcare Freedom Act of 2025
Introduced: Jan 9, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
H.R. 317 amends the Internal Revenue Code to replace health savings accounts with health freedom accounts, broaden eligibility, increase contribution limits, and allow broader use of funds, while exempting employer contributions from taxable income.
Key Points
- 1Replaces “health savings account” with “health freedom account” in the tax code.
- 2Eliminates eligibility restrictions, allowing all individuals to contribute.
- 3Raises contribution limit to $12,000 ($24,000 for joint filers) and adds a $5,000 increase for those 55+.
- 4Allows rollover contributions within 60 days to other health freedom accounts.
- 5Expands qualified expenses to include health care sharing ministries and cost‑sharing organizations.
- 6Creates a new section (106A) exempting employer contributions from taxable income.
Impact Areas
Individual taxpayers and health plan participantsEmployers offering health benefitsTax authorities and IRS enforcementHealth insurance and alternative coverage markets
Generated by openai/gpt-oss-20b:free on Nov 21, 2025