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This bill amends the Internal Revenue Code to expand eligibility for Health Savings Accounts (HSAs) by allowing individuals covered under government health plans (Medicare, Medicaid, CHIP, federal employee plans) and health care sharing ministries to establish HSAs. It also broadens the types of expenses that can be paid from HSAs, including direct primary care arrangements, health care sharing ministry costs, and over-the-counter drugs (with or without a prescription) and insulin.
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