Allowance of Bronze and Catastrophic Plans in Connection with Health Savings Accounts
Section 71307 · Sec. 71307 ·
What this chapter is about
This part lets bronze and catastrophic marketplace plans pair with a health savings account. They are treated as high deductible plans. The change reaches months after December 31, 2025.
“The term `high deductible health plan' shall include any plan which is--”
The section adds a new subparagraph (H) to section 223(c)(2) of the Internal Revenue Code of 1986 bringing within the term any plan available as individual coverage through an Exchange established under section 1311 or 1321 of the Patient Protection and Affordable Care Act and described in subsection (d)(1)(A) or (e) of section 1302 of that Act.
What the document actually says
“The term `high deductible health plan' shall include any plan which is--”
That sentence, in plain words
The term now takes in more plans. The tests that follow say which.
What this is about
The plan must be sold to individuals on an exchange. It must be a bronze or catastrophic plan. Those are named by section in a health law.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 71307 in the PDF
What the document says
“The amendment made by this section shall apply to months beginning after December 31, 2025.”
The section applies its amendment to months beginning after December 31, 2025.
What the document actually says
“The amendment made by this section shall apply to months beginning after December 31, 2025.”
That sentence, in plain words
The change reaches months that begin after December 31, 2025. Older months are left out.
What this is about
The old rules still hold for them. The date is fixed in the law. It turns on the month, not the year.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Both things the section does: treat bronze and catastrophic exchange plans as high deductible health plans, and fix the effective date.
Nothing in the section is left out. It has two subsections and each is recorded.
The section works by amending section 223(c)(2) of the Internal Revenue Code of 1986 and points to the Patient Protection and Affordable Care Act, neither of which is indexed here.
