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This bill amends the Internal Revenue Code to expand Health Savings Account (HSA) eligibility and increase contribution limits. Currently, HSAs are available only to individuals covered by high-deductible health plans; this bill would allow any individual with any health insurance coverage to open and contribute to an HSA. The bill also increases annual HSA contribution limits from $2,250 to $8,600 for individual coverage and from $4,500 to $17,100 for family coverage, effective for tax years beginning after December 31, 2024.
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