Sec. 102. Exchange plan HSA contribution program
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/bill/119/s/3386/pcs/section-102·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As soon as administratively feasible, the Secretary of Health and Human Services shall make payments to the Exchange plan HSA of each individual who is an eligible enrollee, for each month which is an eligible month with respect to such individual, in the amount described in subsection (c). For purposes of this section, the term eligible month with respect to an individual means a calendar month— occurring in calendar year 2026 or 2027, and for which the individual is enrolled in a bronze level qualified health plan or a catastrophic plan through an Exchange established under subtitle D of title I of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18021 et seq. ).
The amount of each payment under subsection
(a)for any individual for an eligible month is 1/12 of— $1,000, in the case of an eligible enrollee who has attained age 18, and has not attained age 50, as of the first day of the calendar year which includes such month, and $1,500, in the case of an eligible enrollee who has attained age 50, and has not attained age 65, as of the first day of such calendar year. For purposes of this section, with respect to months occurring during a calendar year, the term eligible enrollee means an eligible individual (as defined in section 223(c)(1) of the Internal Revenue Code of 1986)— who has attained age 18, and has not attained age 65, as of the first day of such calendar year, in the case of an alien, who is an eligible alien, as defined in section 36B(e)(2)(B) of such Code (as in effect for taxable years beginning after December 31, 2026, applied by substituting for which the payment under section 102(a) of the for Health Care Freedom for Patients Act of 2025 is made for which the credit under this section is being claimed ), and whose household income, expressed as a percent of the poverty line for the family size involved, does not exceed 700 percent. Upon election pursuant to paragraph
(2)by an individual enrolling in a plan described in subsection (b)(2), the Secretary of Health and Human Services shall make a determination of the individual's status as an eligible enrollee on the basis of the latest determination pursuant to section 1412 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18082 ) of the individual's eligibility for the advance payment of the premium tax credits under section 36B of the Internal Revenue Code of 1986 and cost-sharing reductions under section 1402 of such Act ( 42 U.S.C. 18071 ). At such time and in such manner as the Secretary of Health and Human Services shall provide, an eligible enrollee shall notify the Secretary of such enrollee's election to receive the payments under subsection
(a)and shall provide— the social security number of such eligible enrollee, in the case of an alien, an attestation that the individual is an eligible alien, and sufficient information to allow for the identification of, and deposit of the payments under subsection
(a)into, the Exchange plan HSA of the eligible enrollee. The Exchange through which an individual is enrolling in a plan described in subsection (b)(2) shall provide to the Secretary of Health and Human Services the information provided by the individual which is necessary for the determination under paragraph (1). The payments under subsection
(a)with respect to any eligible months occurring before the determination under paragraph
(1)is completed shall be made as early as possible after the completion of such determination. For purposes of the Internal Revenue Code of 1986, payments under subsection
(a)shall not be included in gross income of an eligible enrollee. For purposes of this section— The term Exchange plan HSA has the meaning given such term in section 223(i) of the Internal Revenue Code of 1986. The terms household income , poverty line , and family size have the same respective meanings and shall be determined in the same manner as for purposes of section 36B of the Internal Revenue Code of 1986. The term bronze level qualified health plan means a qualified health plan, as defined in section 1301(a) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18021(a) ), in the bronze level, as defined in section 1302(d)(1)(A) of such Act ( 42 U.S.C. 18022(d)(1)(A) ). The term catastrophic plan means a plan described in section 1302(e) of such Act ( 42 U.S.C. 18022(e) ). The Secretary of Health and Human Services shall prescribe such regulations or other guidance as are necessary to carry out the purposes of this section. In addition to amounts otherwise available, there is appropriated to the Secretary of Health and Human Services, out of any money in the Treasury not otherwise appropriated, $10,000,000,000 for each of fiscal years 2026 and 2027, to remain available until September 30, 2028, to carry out the purposes of this section. Paragraph
(21)of section 6103(l) of the Internal Revenue Code of 1986 is amended— by striking or a basic health program under section 1331 of Patient Protection and Affordable Care Act in subparagraph
(A)and inserting a basic health program under section 1331 of the Patient Protection and Affordable Care Act, or a payment under section 102(a) of the , Health Care Freedom for Patients Act of 2025 by inserting , program, or payment after (and the amount thereof) in subparagraph (A)(v), and by striking State programs in subparagraph (C)(ii) and inserting State programs or payment .
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