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![handle is hein.congrecreports/crptxafik0001 and id is 1 raw text is: AUTHENTICATED
U.GOVERNMENT
INFORMATION .
118TH CONGRESS REPORT
1st Session HOUSE OF REPRESENTATIVES 118-107
CUSTOM HEALTH OPTION AND INDIVIDUAL CARE
EXPENSE ARRANGEMENT ACT
JUNE 12, 2023.-Committed to the Committee of the Whole House on the State of
the Union and ordered to be printed
Mr. SMITH of Missouri, from the Committee on Ways and Means,
submitted the following
R E P O R T
together with
DISSENTING VIEWS
[To accompany H.R. 3799]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 3799) to amend the Internal Revenue Code of 1986 to
provide for health reimbursement arrangements integrated with in-
dividual health insurance coverage, having considered the same,
reports favorably thereon with an amendment and recommends
that the bill as amended do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................. 4
A. Purpose and Summary ..................................................................... 4
B. Background and Need for Legislation ............................................. 4
C. Legislative History ........................................................................... 4
D. Legislative History ............................................................................ 5
II. EXPLANATION OF THE BILL ................................................................... 5
A. Treatment of Health Reimbursement Arrangements Integrated
with Individual Market Coverage (sec. 2 of the bill and sec.
9815 of the Code) ........................................................................... 5
III. VOTE OF THE COMMITTEE ...................................................................... 10
IV. BUDGET EFFECTS OF THE BILL ........................................................... 11
A. Committee Estimate of Budgetary Effects ...................................... 11
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget Authority .................................................................. 11
C. Cost Estimate Prepared by the Congressional Budget Office ....... 11
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF
THE HOUSE .............................................................................................. 11
A. Committee Oversight Findings and Recommendations ................. 11
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