December 10, 2025
Mr. Latta (for himself, Mrs. Hinson, and Mrs. Bice) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to allow individuals only enrolled in Medicare Part A to contribute to health savings accounts.
Section 1. Short title
This Act may be cited as the Stop Penalizing Working Seniors Act
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Sec. 2. Individuals over age 65 enrolled only in Medicare Part A allowed to contribute to health savings accounts
(a) In general
Section 223(b)(7) of the Internal Revenue Code of 1986 is amended by adding at the end the following: This paragraph shall not apply to any individual during any period for which the individual’s only entitlement to such benefits is an entitlement to hospital insurance benefits under part A of title XVIII of such Act pursuant to an enrollment for such hospital insurance benefits under section 226(a) of such Act.
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(b) Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2024.