H. Rept. 114-631 1 (2016-06-21)

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                    114TH CONGRESS                                        REPORT
                       2d Session     HOUSE   OF REPRESENTATIVES          114-631







                    NATIVE   AMERICAN HEALTH SAVINGS IMPROVEMENT ACT



                    JUNE  21, 2016.-Committed to the Committee of the Whole House on the State of
                                       the Union and ordered to be printed



                      Mr.  BRADY  of Texas, from the Committee on Ways  and  Means,
                                         submitted  the following


                                             REPORT

                                           [To accompany H.R. 5452]

                              [Including cost estimate of the Congressional Budget Office]

                      The  Committee  on Ways   and Means,  to whom   was referred the
                    bill (H.R. 5452) to amend  the Internal Revenue   Code  of 1986 to
                    permit individuals eligible for Indian Health Service assistance to
                    qualify for health savings accounts, having considered the same, re-
                    port favorably thereon  with an  amendment   and  recommend   that
                    the bill as amended do pass.

                                                CONTENTS
                                                                                   Page
                      I. SUMMARY  AND  BACKGROUND   .............................................................  2
                      II. EXPLANATION OF THE BILL .................................................................. .  3
                            A. Individuals Eligible for Indian Health Service Assistance (sec.
                                2 of the bill and  sec. 223  of the  Code)  ...........................................  3
                     III. VOTES OF THE COMMITTEE  ....................................................................  4
                     IV. BUDGET EFFECTS  OF THE BILL ...........................................................  4
                            A. Committee Estimate of Budgetary Effects .....................................  4
                            B. Statement Regarding New Budget Authority and Tax Expendi-
                                tures Budget Authority  .................................................................  5
                            C. Cost Estimate Prepared by the Congressional Budget Office .......  5
                      V. OTHER  MATTERS  TO  BE DISCUSSED  UNDER   THE  RULES  OF
                          TH E H O U SE ..............................................................................................  6
                            A. Committee Oversight Findings and Recommendations ................  6
                            B. Statement of General Performance Goals and Objectives .............  6
                            C. Information Relating to Unfunded Mandates ................................  6
                            D. Applicability  of House Rule XXI 5(b)  ..............................................  7
                            E. Tax Com plexity  Analysis  .................................................................  7
                            F. Congressional Earmarks, Limited Tax Benefits, and Limited
                                Tariff  B enefits  .................................................................................  7
                            G. Duplication  of Federal Programs  .....................................................  7
                            H. Disclosure of Directed  Rule Makings  ..............................................  8
                     VI. CHANGES  IN EXISTING LAW MADE  BY THE BILL, AS REPORTED     8
                       59-006

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