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![handle is hein.congrecreports/crptxagni0001 and id is 1 raw text is: AUT-ENTICATED
US. GOVERNMENT
INFORMATION
GP
118TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 118-680
CHRONIC DISEASE FLEXIBLE COVERAGE ACT
SEPTEMBER 17, 2024.-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
REPORT
together with
DISSENTING AND SUPPLEMENTAL VIEWS
[To accompany H.R. 3800]
[Including cost estimate of the Congressional Budget Office]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 3800) to codify Internal Revenue Service guidance relat-
ing to treatment of certain services and items for chronic conditions
as meeting the preventive care deductible safe harbor for purposes
of high deductible health plans in connection with health savings
accounts, 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 ............................................................... 2
A. Purpose and Sum m ary ..................................................................... 2
B. Background and Need for Legislation .................... 2
C. Legislative H istory ........................................................................... . 3
D . Designated H earing .......................................................................... 4
II. EXPLANATION OF THE BILL .................................................................. 4
A. Services and Items for Chronic Conditions Treated as Preven-
tive Care (sec. 2 of the bill and Sec. 223 of the Code) ................. 4
III. VOTE OF THE COM M ITTEE ..................................................................... 6
IV. BUDGET EFFECTS OF THE BILL ............................................................ 7
A. Committee Estimate of Budgetary Effects .................. 7
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget Authority .................................................................. 7
C. Cost Estimate Prepared by the Congressional Budget Office ....... 7
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