---
title: "Health Savings Act of 2023"
identifier: "118-S-1158"
congress: 118
bill_number: 1158
bill_type: "S"
version_code: "is"
version_type: "Introduced in Senate"
bill_url: "https://chamberzero.com/congresses/118/bills/s/1158"
source: "https://www.congress.gov/bill/118th-congress/senate-bill/1158"
site: "Chamber Zero"
site_url: "https://chamberzero.com"
rendered_at: "2026-06-04T01:57:06.917Z"
---
## SEC. 1 Short title, etc.

[Read Section 1 →](/congresses/118/bills/s/1158/sections/1-section-one.md)

# TITLE I — Renaming high deductible health plans

## SEC. 101 High deductible health plans renamed HSA-qualified health plans.

[Read Section 101 →](/congresses/118/bills/s/1158/sections/TI-101.md)

# TITLE II — Enhancing access to tax-preferred health accounts

## SEC. 201 Allow both spouses to make catch-up contributions to the same HSA account.

[Read Section 201 →](/congresses/118/bills/s/1158/sections/TII-201.md)

## SEC. 202 Provisions relating to Medicare.

[Read Section 202 →](/congresses/118/bills/s/1158/sections/TII-202.md)

## SEC. 203 Individuals eligible for Indian Health Service assistance.

[Read Section 203 →](/congresses/118/bills/s/1158/sections/TII-203.md)

## SEC. 204 Members of health care sharing ministries eligible to establish health savings accounts.

[Read Section 204 →](/congresses/118/bills/s/1158/sections/TII-204.md)

## SEC. 205 Treatment of direct primary care service arrangements.

[Read Section 205 →](/congresses/118/bills/s/1158/sections/TII-205.md)

## SEC. 206 Individuals eligible for on-site medical clinic coverage.

[Read Section 206 →](/congresses/118/bills/s/1158/sections/TII-206.md)

## SEC. 207 Treatment of embedded deductibles.

[Read Section 207 →](/congresses/118/bills/s/1158/sections/TII-207.md)

# TITLE III — Improving coverage under tax-preferred health accounts

## SEC. 301 Purchase of health insurance from HSA account.

[Read Section 301 →](/congresses/118/bills/s/1158/sections/TIII-301.md)

## SEC. 302 Special rule for certain medical expenses incurred before establishment of account.

[Read Section 302 →](/congresses/118/bills/s/1158/sections/TIII-302.md)

## SEC. 303 Preventive care prescription drug clarification.

[Read Section 303 →](/congresses/118/bills/s/1158/sections/TIII-303.md)

# TITLE IV — Miscellaneous provisions relating to tax-preferred health accounts

## SEC. 401 FSA and HRA interaction with HSAs.

[Read Section 401 →](/congresses/118/bills/s/1158/sections/TIV-401.md)

## SEC. 402 Equivalent bankruptcy protections for health savings accounts as retirement funds.

[Read Section 402 →](/congresses/118/bills/s/1158/sections/TIV-402.md)

## SEC. 403 Administrative error correction before due date of return.

[Read Section 403 →](/congresses/118/bills/s/1158/sections/TIV-403.md)

## SEC. 404 Reauthorization of Medicaid health opportunity accounts.

[Read Section 404 →](/congresses/118/bills/s/1158/sections/TIV-404.md)

## SEC. 405 Maximum contribution limit to health savings account increased to amount of deductible and out-of-pocket limitation.

[Read Section 405 →](/congresses/118/bills/s/1158/sections/TIV-405.md)

# TITLE V — Other provisions

## SEC. 501 Certain exercise equipment and physical fitness programs treated as medical care.

[Read Section 501 →](/congresses/118/bills/s/1158/sections/TV-501.md)

## SEC. 502 Certain nutritional and dietary supplements to be treated as medical care.

[Read Section 502 →](/congresses/118/bills/s/1158/sections/TV-502.md)

## SEC. 503 Certain provider fees to be treated as medical care.

[Read Section 503 →](/congresses/118/bills/s/1158/sections/TV-503.md)