Friday, January 23, 2026

Legislative Summary: Comparison of HSA Contribution Bills

The below table compares major characteristics of the three pieces of legislation that would make federal contributions to Health Savings Account-like mechanisms on behalf of certain households:

NOTES:

  • All three bills create their new accounts by amending Section 223 of the Internal Revenue Code, which codifies HSAs.
  • In 2025, the federal poverty level was $15,650 for a single individual, and $32,150 for a family of four. (Federal poverty levels for 2026 have not yet been released.)