# 119-s-3362: Health Marketplace and Savings Accounts for All Act 119-s-3362, Health Marketplace and Savings Accounts for All Act, is a 119th Congress bill sponsored by Sen. Paul, Rand [R-KY] (R-KY); status introduced; PRIA reads it as touching household money (as of 2026-07-02). - Canonical: https://policyrisk.com/legislation/119-s-3362 - As of: 2026-07-02 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: 119-s-3362 - Congress: 119 - Title: Health Marketplace and Savings Accounts for All Act - Status: introduced - Introduced: 2025-12-04 - Sponsor: Sen. Paul, Rand [R-KY] (R-KY) - Cosponsors: 0 - Policy area: Taxation - Touches household money: yes - Last recorded action: 2026-07-02 ## Summary **This bill would expand Health Savings Accounts (HSAs)** by changing who can contribute, how much they can put in, what counts as qualified spending, and how accounts are treated in bankruptcy. It would also create statutory "health marketplace pools" that can offer group plans, including drug-only coverage, and provide ERISA safe harbors to participating members. - Families: Families could use HSAs for more everyday wellness costs like vitamins, dietary supplements, gym memberships, and wearable fitness trackers. The bill also allows certain medical expenses incurred before an HSA is opened to qualify and permits rollovers or transfers to dependents and specified family members. - Employers and workers: Local groups or employers could join or form health marketplace pools that are treated as employers for offering group plans. Pools may offer self-insured or issuer-contracted plans, set premiums and participation rules within non-discrimination limits, and get limited fiduciary safe harbors under ERISA. - HSA account holders and seniors: Contribution limits would align with existing Internal Revenue Code catch-up rules and add age-based catch-up contributions for people age 50 and older. HSAs would gain bankruptcy protection similar to individual retirement accounts. ## Provisions PRIA read - Bigger HSA tax limits and deduction: benefit, high. If enacted, you would be able to deduct cash contributions you make to your HSA for the taxable year. The bill would change how HSA contribution limits are set by tying them to the amount used under another tax rule and would add an extra catch-up amount for people who are age 50 or older. These ch… - New pooled health marketplaces allowed: benefit, medium. If enacted, the bill would create a new legal category called a health marketplace pool that can act like an employer to offer group health plans or group insurance. Pools would have to admit members without health-status limits and make group coverage available to members and employees of member e… - More things you can pay with an HSA: benefit, low. If enacted, you would be able to use HSA money for direct primary care fees and for new "qualified wellness expenses" like vitamins, dietary supplements, gym memberships, and wearable fitness trackers. The bill would treat children under age 27 as covered persons for HSA purposes. Some medical expe… - Family rollovers and HSA inheritance: benefit, low. If enacted, for taxable years beginning after the date of enactment, HSAs could roll over to or be treated as belonging to a surviving spouse, child, parent, or grandparent. If a child acquires the HSA and another taxpayer claimed a section 151 deduction for that child for the year, the account wou… - HSA error fixes without penalties: benefit, low. If enacted, on the date of enactment the bill would allow corrective HSA distributions to fix administrative, clerical, or payroll contribution errors. You would have to receive the corrective distribution by the tax filing deadline (including extensions) and include any net income from the contrib… - New employer HSA contribution rules: mixed, medium. If enacted, employers would have to make comparable HSA contributions available to comparable participating employees each year. Comparable can be the same dollar amount or the same percent of the plan deductible. Part-year and part-time employees would be handled proportionally and coverage catego… ## Related bills - 119-sconres-39: A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2027 and setting forth the appropriate budgetar… - 119-sconres-22: A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2026 and setting forth the appropriate budgetar… - 119-s-3248: Health Savings Accounts For All Act of 2025 - 119-s-2886: America’s CHILDREN Act of 2025 - 119-s-3752: SAVE America Act - 119-s-5262: Defense of Environment and Property Act of 2026 ## Sources - [119-s-3362 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3362) ## Related - [119-sconres-39: A concurrent resolution setting forth the congressional budget for the United S…](https://policyrisk.com/legislation/119-sconres-39) - [119-sconres-22: A concurrent resolution setting forth the congressional budget for the United S…](https://policyrisk.com/legislation/119-sconres-22) - [119-s-3248: Health Savings Accounts For All Act of 2025](https://policyrisk.com/legislation/119-s-3248) - [119-s-2886: America’s CHILDREN Act of 2025](https://policyrisk.com/legislation/119-s-2886) - [119-s-3752: SAVE America Act](https://policyrisk.com/legislation/119-s-3752) - [119-s-5262: Defense of Environment and Property Act of 2026](https://policyrisk.com/legislation/119-s-5262) - [All bills in Congress](https://policyrisk.com/legislation) Source: PRIA, https://policyrisk.com/legislation/119-s-3362 (as of 2026-07-02).