{
  "legislationId": "118_S_5297",
  "lastUpdate": "2026-02-10T20:03:31.272Z",
  "history": [
    {
      "timestamp": "2026-02-10T20:03:31.272Z",
      "source_url": "https://www.congress.gov/118/bills/s5297/BILLS-118s5297is.htm",
      "model": "gemini-3-pro-preview",
      "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). Nie może generować nowych informacji, których nie ma w SOURCE.\n\nPROCEDURA WERYFIKACJI (wykonaj dla każdego zdania w JSON):\nZadaj sobie pytanie: \"Czy potrafię wskazać w SOURCE konkretny fragment, który potwierdza to stwierdzenie?\"\nJEŚLI ODPOWIEDŹ BRZMI \"TAK\":\nInformacja jest potwierdzona cytatem, synonimem lub wynikiem matematycznym z danych w tekście.\nDECYZJA: Zostaw bez zmian.\nJEŚLI ODPOWIEDŹ BRZMI \"NIE\":\nInformacji nie ma w tekście (jest to halucynacja, zewnętrzna wiedza modelu, nadinterpretacja lub niepotrzebna ekstrapolacja).\nDECYZJA: Usuń tę informację lub zmień ją tak, aby miała pokrycie w tekście.\nJEŚLI ODPOWIEDŹ BRZMI \"TO ZALEŻY\":\nTekst jest niejasny, a streszczenie \"zgaduje\" (np. podając konkretny przykład dla ogólnego terminu).\nDECYZJA: Bądź bezpieczny. Usuń zgadywanie. Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [S. 5297 Introduced in Senate (IS)] <DOC> 118th CONGRESS 2d Session S. 5297 To amend the Internal Revenue Code of 1986 to increase the limitations on contributions to health savings accounts, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES November 12, 2024 Mr. Paul introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to increase the limitations on contributions to health savings accounts, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Health Savings Accounts For All Act of 2024''. SEC. 2. INCREASE IN CONTRIBUTION LIMITATIONS. (a) In General.--Subsection (b) of section 223 of the Internal Revenue Code of 1986 is amended-- (1) in paragraph (1), by striking ``the sum of'' and all that follows through the period and inserting ``an amount equal to the applicable dollar amount under paragraph (1)(B) of section 402(g) (as adjusted pursuant to paragraph (4) of such section) with respect to such taxable year.'', (2) by striking paragraphs (2), (3), (5), (7), and (8), (3) by inserting after paragraph (1) the following: ``(2) Additional contributions for individuals 50 or older.--In the case of an individual who has attained age 50 before the close of the taxable year, the amount of the limitation under paragraph (1) shall be increased by an amount equal to the applicable dollar amount under subparagraph (B)(i) of section 414(v)(2) (as adjusted pursuant to subparagraph (C) of such section).'', (4) in paragraph (4), by striking the flush matter following subparagraph (C), and (5) by redesignating paragraphs (4) and (6) as paragraphs (3) and (4), respectively. (b) Conforming Amendments.-- (1) Subparagraph (A) of section 223(d)(1) of the Internal Revenue Code of 1986 is amended by striking ``the sum of--'' and all that follows through the period and inserting ``the amount determined under subsection (b)(1).''. (2) Subsection (g) of section 223 of such Code is amended-- (A) by striking ``subsections (b)(2) and (c)(2)(A)'' both places it appears and inserting ``subsection (c)(2)(A)'', and (B) by amending subparagraph (B) to read as follows: ``(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins determined by substituting `calendar year 2003' for `calendar year 2016' in subparagraph (A)(ii) thereof.''. (3) Section 26(b)(2)(S) of such Code is amended by striking ``, 223(b)(8)(B)(i)(II),''. (4) Section 408(d)(9)(C)(i)(I) of such Code is amended by striking ``computed on the basis of the type of coverage under the high deductible health plan covering the individual''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 3. FREEDOM FROM MANDATE. (a) In General.--Section 223 of the Internal Revenue Code of 1986, as amended by section 2, is further amended by striking subsections (c) and (g) and by redesignating subsections (d), (e), (f), and (h) as subsections (c), (d), (e), and (f), respectively. (b) Conforming Amendments.-- (1) Subsection (a) of section 223 of the Internal Revenue Code of 1986 is amended to read as follows: ``(a) Deduction Allowed.--In the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a health savings account of such individual.''. (2) Subsection (c)(1)(A) of section 223 of such Code, as amended by section 2 and redesignated by subsection (a), is further amended by striking ``subsection (f)(4)'' and inserting ``subsection (e)(4)''. (3) Subparagraph (U) of section 26(b)(2) of such Code, as amended by section 2, is further amended by striking ``section 223(f)(3)'' and inserting ``section 223(e)(3)''. (4) Sections 35(g)(3), 220(f)(5)(A), 848(e)(1)(B)(v), 4973(a)(5), and 6051(a)(12) of such Code are each amended by striking ``section 223(d)'' each place it appears and inserting ``section 223(c)''. (5) Section 106(d)(1) of such Code is amended-- (A) by striking ``who is an eligible individual (as defined in section 223(c)(1))'', and (B) by striking ``section 223(d)'' and inserting ``section 223(c)''. (6) Section 106(e) of such Code is amended-- (A) by striking paragraphs (3) and (4) and by redesignating paragraph (5) as paragraph (4), (B) by inserting after paragraph (2) the following new paragraph: ``(3) Treatment as rollover contribution.--A qualified HSA distribution shall be treated as a rollover contribution described in section 223(e)(4).'', and (C) by striking ``to any eligible individual covered under a high deductible health plan of the employer'' in paragraph (4)(B)(ii) (as so redesignated) and inserting ``to any employee with respect to whom a health savings account has been established''. (7) Section 408(d)(9)(A) of such Code is amended by striking ``who is an eligible individual (as defined in section 223(c)) and''. (8) Section 877A(g)(6) of such Code is amended by striking ``223(f)(4)'' and inserting ``223(e)(4)''. (9) Section 4973(g) of such Code is amended-- (A) by striking ``section 223(d)'' and inserting ``section 223(c)'', (B) in paragraph (1), by striking ``or 223(f)(5)'' and inserting ``or 223(e)(5)'', (C) in paragraph (2)(A), by striking ``section 223(f)(2)'' and inserting ``section 223(e)(2)'', and (D) in the flush matter at the end, by striking ``section 223(f)(3)'' and inserting ``section 223(e)(3)''. (10) Section 4975 of such Code is amended-- (A) in subsection (c)(6)-- (i) by striking ``section 223(d)'' and inserting ``section 223(c)'', and (ii) by striking ``section 223(e)(2)'' and inserting ``section 223(d)(2)'', and (B) in subsection (e)(1)(E), by striking ``section 223(d)'' and inserting ``section 223(c)''. (11) Subsection (b) of section 4980G of such Code is amended to read as follows: ``(b) Rules and Requirements.-- ``(1) In general.--An employer meets the requirements of this subsection for any calendar year if the employer makes available comparable contributions to the health savings accounts of all comparable participating employees for each coverage period during such calendar year. ``(2) Comparable contributions.-- ``(A) In general.--For purposes of paragraph (1), the term `comparable contributions' means contributions-- ``(i) which are the same amount, or ``(ii) if the employees are covered by a health plan, which are the same percentage of the annual deductible limit under the plan covering the employees. ``(B) Part-year employees.--In the case of an employee who is employed by the employer for only a portion of the calendar year, a contribution to the health savings account of such employee shall be treated as comparable if it is an amount which bears the same ratio to the comparable amount (determined without regard to this subparagraph) as such portion bears to the entire calendar year. ``(3) Comparable participating employees.--For purposes of paragraph (1), the term `comparable participating employees' means all employees who are covered (if at all) under the same health plan of the employer and have the same category of coverage. For purposes of the preceding sentence, the categories of coverage are self-only and family coverage. ``(4) Part-time employees.-- ``(A) In general.--Paragraph (3) shall be applied separately with respect to part-time employees and other employees. ``(B) Part-time employee.--For purposes of subparagraph (A), the term `part-time employee' means any employee who is customarily employed for fewer than 30 hours per week.''. (12) Section 4980G(d) of such Code is amended by striking ``section 4980E'' and inserting ``this section''. (13) Section 6693(a)(2)(C) of such Code is amended by striking ``section 223(h)'' and inserting ``section 223(f)''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 4. AMOUNTS PAID FOR HEALTH INSURANCE OR DIRECT PRIMARY CARE SERVICE ARRANGEMENT. (a) In General.--Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986, as redesignated by section 3, is amended-- (1) in subparagraph (A), by inserting ``or pursuant to an arrangement under which an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for primary care services'' after ``menstrual care products'', (2) by striking subparagraphs (B) and (C), and (3) by redesignating subparagraph (D) as subparagraph (B). (b) Conforming Amendment.--Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding sections of this Act, is further amended by striking ``and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual'' and inserting ``any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, and any child (as defined in section 152(f)(1)) of such individual who has not attained the age of 27 before the end of such individual's taxable year''. (c) Technical Amendments.-- (1) Section 220(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking ``section 223(d)(2)(D)'' and inserting ``section 223(c)(2)(B)''. (2) Subsection (f) of section 106 of the Internal Revenue Code of 1986 is amended by striking ``section 223(d)(2)(D)'' and inserting ``section 223(c)(2)(B)''. (d) Effective Dates.-- (1) In general.--The amendments made by subsections (a) and (b) shall apply with respect to amounts paid after the date of the enactment of this Act in taxable years beginning after such date. (2) Technical amendments.--The amendments made by subsection (c) shall apply with respect to taxable years beginning after the date of enactment of this Act. SEC. 5. SPECIAL RULE FOR CERTAIN MEDICAL EXPENSES INCURRED BEFORE ESTABLISHMENT OF ACCOUNT. (a) In General.--Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended and redesignated by the preceding sections of this Act, is further amended by adding at the end the following new subparagraph: ``(C) Certain medical expenses incurred before establishment of account treated as qualified.--An expense shall not fail to be treated as a qualified medical expense solely because such expense was incurred before the establishment of the health savings account if such expense was incurred-- ``(i) during either-- ``(I) the taxable year in which the health savings account was established, or ``(II) the preceding taxable year, in the case of a health savings account established after the taxable year in which such expense was incurred but before the time prescribed by law for filing the return for such taxable year (not including extensions thereof), and ``(ii) for medical care which (but for the fact that it was incurred before the establishment of the account) otherwise meets the requirements of the preceding subparagraphs.''. (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 6. ADMINISTRATIVE ERROR CORRECTION BEFORE DUE DATE OF RETURN. (a) In General.--Paragraph (4) of section 223(e) of the Internal Revenue Code of 1986, as amended and redesignated by the preceding sections of this Act, is amended by adding at the end the following new subparagraph: ``(D) Exception for administrative errors corrected before due date of return.--Subparagraph (A) shall not apply if any payment or distribution is made to correct an administrative, clerical, or payroll contribution error and if-- ``(i) such distribution is received by the individual on or before the last day prescribed by law (including extensions of time) for filing such individual's return for such taxable year, and ``(ii) such distribution is accompanied by the amount of net income attributable to such contribution. Any net income described in clause (ii) shall be included in the gross income of the individual for the taxable year in which it is received.''. (b) Effective Date.--The amendment made by this section shall take effect on the date of the enactment of this Act. SEC. 7. ALLOWING HSA ROLLOVER TO CHILD OR PARENT OF ACCOUNT HOLDER. (a) In General.--Paragraph (8)(A) of section 223(e) of the Internal Revenue Code of 1986, as redesignated by the preceding sections of this Act, is amended-- (1) by inserting ``, child, parent, or grandparent'' after ``surviving spouse'', (2) by inserting ``, child, parent, or grandparent, as the case may be,'' after ``the spouse'', (3) by inserting ``, child, parent, or grandparent'' after ``spouse'' in the heading thereof, and (4) by adding at the end the following: ``In the case of a child who acquires such beneficiary's interest and with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual's taxable year begins, such health savings account shall be treated as a health savings account of such child.''. (b) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 8. COVERAGE FOR AMOUNTS PAID FOR VITAMINS, DIETARY SUPPLEMENTS, GYM MEMBERSHIPS, AND WEARABLE FITNESS TRACKERS. (a) In General.--Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended-- (1) in subparagraph (A), by inserting ``, qualified wellness expenses,'' after ``menstrual care products'', and (2) by adding at the end the following: ``(C) Qualified wellness expenses.--For purposes of this paragraph, the term `qualified wellness expenses' means amounts paid for-- ``(i) vitamins, ``(ii) dietary supplements (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321(ff))), ``(iii) membership at a gym or fitness facility, or ``(iv) wearable fitness trackers.''. (b) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC. 9. EQUIVALENT BANKRUPTCY PROTECTIONS FOR HEALTH SAVINGS ACCOUNTS AS RETIREMENT FUNDS. (a) In General.--Section 522 of title 11, United States Code, is amended by adding at the end the following new subsection: ``(r) Treatment of Health Savings Accounts.--For purposes of this section, any health savings account (as described in section 223 of the Internal Revenue Code of 1986) shall be treated in the same manner as an individual retirement account described in section 408 of such Code.''. (b) Effective Date.--The amendment made by this section shall apply to cases commencing under title 11, United States Code, after the date of the enactment of this Act. <all>\n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n  \"pl_ai_title\": \"Większe limity i swoboda korzystania z Kont Oszczędności Zdrowotnych (HSA)\",\n  \"pl_summary\": \"Ustawa znacząco zwiększa maksymalne kwoty, jakie obywatele mogą wpłacać na Konta Oszczędności Zdrowotnych (HSA), niezależnie od posiadania planu zdrowotnego o wysokim odliczeniu. Rozszerza również listę wydatków, które można opłacić z HSA, włączając w to składki na ubezpieczenie zdrowotne, usługi podstawowej opieki zdrowotnej, witaminy, suplementy i karnety na siłownię. Ponadto, środki zgromadzone na HSA zyskują taką samą ochronę przed bankructwem, jaką mają fundusze emerytalne.\",\n  \"pl_key_points\": [\n    \"Znaczne zwiększenie limitów wpłat na HSA: Maksymalna roczna kwota wpłat jest podniesiona do poziomu limitu dla kont emerytalnych (402(g)), co oznacza możliwość odkładania większych, nieopodatkowanych kwot na cele zdrowotne.\",\n    \"Koniec wymogu posiadania planu zdrowotnego z wysokim odliczeniem (HDHP): Obywatele mogą teraz zakładać i wpłacać środki na HSA bez konieczności posiadania specyficznego, drogiego planu ubezpieczeniowego.\",\n    \"Rozszerzenie kwalifikowanych wydatków: Z HSA można opłacać składki na ubezpieczenie zdrowotne, usługi bezpośredniej podstawowej opieki zdrowotnej, a także wydatki na zdrowie i fitness, takie jak witaminy, suplementy diety, karnety na siłownię i trackery fitness.\",\n    \"Większa ochrona finansowa: Środki na HSA są traktowane tak samo jak fundusze emerytalne w przypadku bankructwa, co zapewnia obywatelom dodatkowe bezpieczeństwo finansowe.\",\n    \"Ułatwienia w dziedziczeniu i korekcie błędów: Możliwość przekazania HSA nie tylko małżonkowi, ale także dziecku, rodzicowi lub dziadkowi. Wprowadzono też możliwość korekty błędów administracyjnych we wpłatach bez kar, jeśli zostaną naprawione przed terminem złożenia zeznania podatkowego.\"\n  ],\n  \"eng_ai_title\": \"Increased Contribution Limits and Expanded Use for Health Savings Accounts (HSA)\",\n  \"eng_summary\": \"This Act significantly increases the maximum amounts citizens can contribute to Health Savings Accounts (HSAs), regardless of whether they have a high-deductible health plan. It also broadens the list of expenses that can be paid for with HSA funds, including health insurance premiums, direct primary care services, vitamins, supplements, and gym memberships. Furthermore, HSA funds receive the same bankruptcy protection as retirement funds.\",\n  \"eng_key_points\": [\n    \"Substantial increase in HSA contribution limits: The maximum annual contribution amount is raised to the level of retirement account limits (402(g)), allowing citizens to save more tax-free money for health purposes.\",\n    \"Elimination of the High-Deductible Health Plan (HDHP) requirement: Citizens can now establish and contribute to an HSA without needing a specific, high-deductible insurance plan.\",\n    \"Expanded qualified expenses: HSA funds can now cover health insurance premiums, direct primary care services, and wellness expenses like vitamins, dietary supplements, gym memberships, and wearable fitness trackers.\",\n    \"Enhanced financial protection: HSA funds are treated the same as retirement funds in bankruptcy cases, providing citizens with greater financial security.\",\n    \"Easier inheritance and error correction: The HSA can now be rolled over to a child, parent, or grandparent, not just a surviving spouse. Administrative contribution errors can be corrected without penalty before the tax filing deadline.\"\n  ],\n  \"de_ai_title\": \"Höhere Beiträge und erweiterte Nutzung von Gesundheitssparkonten (HSA)\",\n  \"de_summary\": \"Das Gesetz erhöht die Höchstbeträge, die Bürger in Gesundheitssparkonten (HSA) einzahlen können, erheblich, unabhängig davon, ob sie einen Krankenversicherungsplan mit hoher Selbstbeteiligung besitzen. Es erweitert auch die Liste der Ausgaben, die mit HSA-Mitteln bezahlt werden können, einschließlich Krankenversicherungsbeiträgen, primären Versorgungsleistungen, Vitaminen, Nahrungsergänzungsmitteln und Fitnessstudio-Mitgliedschaften. Darüber hinaus erhalten HSA-Mittel den gleichen Insolvenzschutz wie Altersvorsorgegelder.\",\n  \"de_key_points\": [\n    \"Erhebliche Erhöhung der HSA-Beitragslimits: Der maximale jährliche Einzahlungsbetrag wird auf das Niveau der Altersvorsorgekonten (402(g)) angehoben, was es Bürgern ermöglicht, mehr steuerfreies Geld für Gesundheitszwecke anzusparen.\",\n    \"Abschaffung der Pflicht zum Hoch-Selbstbehalt-Krankenversicherungsplan (HDHP): Bürger können nun ein HSA einrichten und Beiträge einzahlen, ohne einen spezifischen, teuren Versicherungsplan zu benötigen.\",\n    \"Erweiterte qualifizierte Ausgaben: HSA-Mittel können nun für Krankenversicherungsbeiträge, direkte primäre Versorgungsleistungen sowie Wellness-Ausgaben wie Vitamine, Nahrungsergänzungsmittel, Fitnessstudio-Mitgliedschaften und Fitness-Tracker verwendet werden.\",\n    \"Verbesserter finanzieller Schutz: HSA-Mittel werden im Falle einer Insolvenz wie Altersvorsorgegelder behandelt, was den Bürgern zusätzliche finanzielle Sicherheit bietet.\",\n    \"Erleichterte Vererbung und Fehlerkorrektur: Das HSA kann nun nicht nur an den überlebenden Ehepartner, sondern auch an Kinder, Eltern oder Großeltern übertragen werden. Administrative Beitragsfehler können straffrei vor der Steuererklärungsfrist korrigiert werden.\"\n  ],\n  \"fr_ai_title\": \"Augmentation des plafonds et usage élargi des Comptes d'Épargne Santé (HSA)\",\n  \"fr_summary\": \"Cette loi augmente considérablement les montants maximums que les citoyens peuvent verser sur les Comptes d'Épargne Santé (HSA), sans obligation d'avoir un plan de santé à franchise élevée. Elle élargit également la liste des dépenses éligibles, incluant les primes d'assurance maladie, les services de soins primaires directs, les vitamines, les suppléments et les abonnements à des salles de sport. De plus, les fonds HSA bénéficient désormais de la même protection contre la faillite que les fonds de retraite.\",\n  \"fr_key_points\": [\n    \"Augmentation substantielle des plafonds de cotisation HSA: Le montant annuel maximal de cotisation est porté au niveau des plafonds des comptes de retraite (402(g)), permettant d'économiser davantage d'argent non imposé pour les dépenses de santé.\",\n    \"Suppression de l'exigence de Plan de Santé à Franchise Élevée (HDHP): Les citoyens peuvent désormais ouvrir et cotiser à un HSA sans avoir besoin d'un plan d'assurance spécifique à franchise élevée.\",\n    \"Élargissement des dépenses qualifiées: Les fonds HSA peuvent couvrir les primes d'assurance maladie, les services de soins primaires directs, ainsi que les dépenses de bien-être comme les vitamines, les suppléments alimentaires, les abonnements à des salles de sport et les trackers de fitness portables.\",\n    \"Protection financière accrue: Les fonds HSA sont traités de la même manière que les fonds de retraite en cas de faillite, offrant une sécurité financière supplémentaire aux citoyens.\",\n    \"Facilitation de l'héritage et correction des erreurs: Le HSA peut être transféré non seulement au conjoint survivant, mais aussi à un enfant, un parent ou un grand-parent. Les erreurs de cotisation administratives peuvent être corrigées sans pénalité avant la date limite de déclaration fiscale.\"\n  ],\n  \"es_ai_title\": \"Mayores límites y uso ampliado para Cuentas de Ahorro para la Salud (HSA)\",\n  \"es_summary\": \"Esta Ley aumenta significativamente las cantidades máximas que los ciudadanos pueden aportar a las Cuentas de Ahorro para la Salud (HSA), eliminando el requisito de tener un plan de salud con deducible alto. También amplía la lista de gastos que se pueden pagar con fondos HSA, incluyendo primas de seguro médico, servicios de atención primaria directa, vitaminas, suplementos y membresías de gimnasios. Además, los fondos HSA obtienen la misma protección contra la bancarrota que los fondos de jubilación.\",\n  \"es_key_points\": [\n    \"Aumento sustancial de los límites de contribución HSA: La cantidad máxima de contribución anual se eleva al nivel de los límites de las cuentas de jubilación (402(g)), permitiendo ahorrar más dinero libre de impuestos para fines de salud.\",\n    \"Eliminación del requisito de Plan de Salud con Deducible Alto (HDHP): Los ciudadanos pueden ahora establecer y contribuir a una HSA sin necesidad de un plan de seguro específico de deducible alto.\",\n    \"Ampliación de gastos calificados: Los fondos HSA pueden cubrir primas de seguro médico, servicios de atención primaria directa, y gastos de bienestar como vitaminas, suplementos dietéticos, membresías de gimnasios y rastreadores de actividad física.\",\n    \"Mayor protección financiera: Los fondos HSA son tratados de la misma manera que los fondos de jubilación en casos de bancarrota, proporcionando seguridad financiera adicional a los ciudadanos.\",\n    \"Facilitación de la herencia y corrección de errores: La HSA puede transferirse no solo al cónyuge sobreviviente, sino también a un hijo, padre o abuelo. Los errores de contribución administrativa pueden corregirse sin penalización antes de la fecha límite de presentación de impuestos.\"\n  ],\n  \"it_ai_title\": \"Aumento dei limiti e uso esteso per i Conti di Risparmio Sanitario (HSA)\",\n  \"it_summary\": \"Questa legge aumenta significativamente gli importi massimi che i cittadini possono versare nei Conti di Risparmio Sanitario (HSA), eliminando l'obbligo di avere un piano sanitario ad alta franchigia. Estende anche l'elenco delle spese che possono essere coperte con i fondi HSA, includendo premi assicurativi sanitari, servizi di assistenza primaria diretta, vitamine, integratori e abbonamenti a palestre. Inoltre, i fondi HSA ottengono la stessa protezione fallimentare dei fondi pensione.\",\n  \"it_key_points\": [\n    \"Aumento sostanziale dei limiti di contribuzione HSA: L'importo massimo di contribuzione annuale è elevato al livello dei limiti dei conti pensionistici (402(g)), consentendo di risparmiare più denaro esentasse per scopi sanitari.\",\n    \"Eliminazione del requisito del Piano Sanitario ad Alta Franchigia (HDHP): I cittadini possono ora aprire e contribuire a un HSA senza la necessità di un piano assicurativo specifico ad alta franchigia.\",\n    \"Spese qualificate ampliate: I fondi HSA possono coprire premi assicurativi sanitari, servizi di assistenza primaria diretta e spese per il benessere come vitamine, integratori alimentari, abbonamenti a palestre e tracker di fitness indossabili.\",\n    \"Maggiore protezione finanziaria: I fondi HSA sono trattati allo stesso modo dei fondi pensione in caso di fallimento, offrendo maggiore sicurezza finanziaria ai cittadini.\",\n    \"Ereditarietà e correzione degli errori facilitate: L'HSA può essere trasferito non solo al coniuge superstite, ma anche a un figlio, genitore o nonno. Gli errori di contribuzione amministrativa possono essere corretti senza penalità prima della scadenza della dichiarazione dei redditi.\"\n  ],\n  \"nl_ai_title\": \"Hogere limieten en breder gebruik voor Zorgspaarrekeningen (HSA)\",\n  \"nl_summary\": \"Deze wet verhoogt de maximale bedragen die burgers kunnen bijdragen aan Zorgspaarrekeningen (HSA's) aanzienlijk, zonder de verplichting van een ziektekostenverzekering met een hoog eigen risico. Het breidt ook de lijst van uitgaven uit die met HSA-gelden kunnen worden betaald, waaronder ziektekostenpremies, directe eerstelijnszorg, vitamines, supplementen en lidmaatschappen van sportscholen. Bovendien krijgen HSA-fondsen dezelfde faillissementsbescherming als pensioenfondsen.\",\n  \"nl_key_points\": [\n    \"Substantiële verhoging van de HSA-bijdragelimieten: Het maximale jaarlijkse bijdragebedrag wordt verhoogd tot het niveau van pensioenrekeninglimieten (402(g)), waardoor burgers meer belastingvrij geld kunnen sparen voor gezondheidsdoeleinden.\",\n    \"Afschaffing van de vereiste van een Ziektekostenverzekering met Hoog Eigen Risico (HDHP): Burgers kunnen nu een HSA opzetten en bijdragen zonder een specifiek, duur verzekeringsplan nodig te hebben.\",\n    \"Uitgebreide gekwalificeerde uitgaven: HSA-gelden kunnen nu worden gebruikt voor ziektekostenpremies, directe eerstelijnszorg, en wellnessuitgaven zoals vitamines, voedingssupplementen, lidmaatschappen van sportscholen en draagbare fitnesstrackers.\",\n    \"Verbeterde financiële bescherming: HSA-fondsen worden in geval van faillissement op dezelfde manier behandeld als pensioenfondsen, wat burgers extra financiële zekerheid biedt.\",\n    \"Vergemakkelijking van erfenis en foutcorrectie: De HSA kan nu worden overgedragen aan een kind, ouder of grootouder, niet alleen aan de overlevende echtgenoot. Administratieve bijdragefouten kunnen zonder boete worden gecorrigeerd vóór de uiterste datum voor belastingaangifte.\"\n  ],\n  \"pt_ai_title\": \"Aumento de Limites e Uso Expandido para Contas de Poupança de Saúde (HSA)\",\n  \"pt_summary\": \"Esta Lei aumenta significativamente os montantes máximos que os cidadãos podem contribuir para as Contas de Poupança de Saúde (HSA), independentemente de terem um plano de saúde com franquia alta. Também alarga a lista de despesas que podem ser pagas com fundos HSA, incluindo prémios de seguro de saúde, serviços de cuidados primários diretos, vitaminas, suplementos e adesões a ginásios. Além disso, os fundos HSA obtêm a mesma proteção contra falência que os fundos de reforma.\",\n  \"pt_key_points\": [\n    \"Aumento substancial dos limites de contribuição HSA: O montante máximo de contribuição anual é elevado ao nível dos limites das contas de reforma (402(g)), permitindo poupar mais dinheiro isento de impostos para fins de saúde.\",\n    \"Eliminação da exigência de Plano de Saúde com Franquia Alta (HDHP): Os cidadãos podem agora estabelecer e contribuir para uma HSA sem a necessidade de um plano de seguro específico de franquia alta.\",\n    \"Despesas qualificadas expandidas: Os fundos HSA podem cobrir prémios de seguro de saúde, serviços de cuidados primários diretos e despesas de bem-estar como vitaminas, suplementos dietéticos, adesões a ginásios e rastreadores de fitness vestíveis.\",\n    \"Proteção financeira reforçada: Os fundos HSA são tratados da mesma forma que os fundos de reforma em casos de falência, proporcionando segurança financeira adicional aos cidadãos.\",\n    \"Facilitação da herança e correção de erros: A HSA pode ser transferida não apenas para o cônjuge sobrevivente, mas também para um filho, pai ou avô. Erros de contribuição administrativa podem ser corrigidos sem penalidade antes do prazo de apresentação da declaração fiscal.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Health\",\n    \"Benefits\"\n  ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n  \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n  \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n  \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n  \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n  \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n  \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n  \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n  \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n  \"category\": [\"...\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Większe limity i swoboda korzystania z Kont Oszczędności Zdrowotnych (HSA)\",\n  \"pl_summary\": \"Ustawa zwiększa limity wpłat na Konta Oszczędności Zdrowotnych (HSA) do poziomu limitów dla kont emerytalnych i umożliwia korzystanie z nich osobom nieposiadającym planu zdrowotnego z wysokim odliczeniem (HDHP). Rozszerza również listę wydatków kwalifikowanych o usługi bezpośredniej podstawowej opieki zdrowotnej, witaminy, suplementy i karnety na siłownię. Ponadto środki zgromadzone na HSA zyskują taką samą ochronę przed bankructwem, jaką mają fundusze emerytalne.\",\n  \"pl_key_points\": [\n    \"Zwiększenie limitów wpłat na HSA: Maksymalna roczna kwota wpłat zostaje zrównana z limitem dla kont emerytalnych (określonym w sekcji 402(g)), z dodatkowymi wpłatami dla osób po 50. roku życia.\",\n    \"Zniesienie wymogu posiadania planu HDHP: Ustawa usuwa definicję 'uprawnionej osoby', co pozwala na posiadanie HSA bez konieczności wykupienia planu zdrowotnego z wysokim odliczeniem.\",\n    \"Rozszerzenie kwalifikowanych wydatków: Środki z HSA mogą pokrywać opłaty za bezpośrednią podstawową opiekę zdrowotną oraz wydatki na wellness, takie jak witaminy, suplementy diety, karnety na siłownię i trackery fitness.\",\n    \"Ochrona w przypadku bankructwa: Konta HSA będą traktowane w postępowaniu upadłościowym tak samo jak indywidualne konta emerytalne (IRA).\",\n    \"Zmiany w dziedziczeniu i korekcie błędów: Umożliwiono traktowanie HSA jako konta dziecka, rodzica lub dziadka po śmierci właściciela (rollover). Pozwolono również na korektę błędów administracyjnych we wpłatach przed terminem złożenia zeznania podatkowego.\"\n  ],\n  \"eng_ai_title\": \"Increased Contribution Limits and Expanded Use for Health Savings Accounts (HSA)\",\n  \"eng_summary\": \"This Act increases contribution limits for Health Savings Accounts (HSAs) to match retirement account limits and allows individuals without a high-deductible health plan (HDHP) to use them. It also expands the list of qualified expenses to include direct primary care service arrangements, vitamins, supplements, and gym memberships. Furthermore, HSA funds receive the same bankruptcy protection as retirement funds.\",\n  \"eng_key_points\": [\n    \"Increased HSA contribution limits: The maximum annual contribution is aligned with the limit for retirement accounts (under section 402(g)), with additional catch-up contributions for individuals over 50.\",\n    \"Removal of HDHP requirement: The Act removes the 'eligible individual' definition, allowing HSA participation without requiring a High Deductible Health Plan.\",\n    \"Expanded qualified expenses: HSA funds can cover fees for direct primary care service arrangements and wellness expenses like vitamins, dietary supplements, gym memberships, and wearable fitness trackers.\",\n    \"Bankruptcy protection: HSAs will be treated in the same manner as individual retirement accounts (IRAs) for bankruptcy purposes.\",\n    \"Inheritance and error correction changes: Allows an HSA to be treated as the account of a child, parent, or grandparent upon the account holder's death (rollover). It also permits the correction of administrative contribution errors before the tax filing deadline.\"\n  ],\n  \"de_ai_title\": \"Höhere Beiträge und erweiterte Nutzung von Gesundheitssparkonten (HSA)\",\n  \"de_summary\": \"Das Gesetz erhöht die Einzahlungsgrenzen für Gesundheitssparkonten (HSAs) auf das Niveau von Rentenkonten und ermöglicht deren Nutzung auch Personen ohne Krankenversicherungsplan mit hoher Selbstbeteiligung (HDHP). Es erweitert zudem die Liste der qualifizierten Ausgaben um direkte primäre Versorgungsvereinbarungen, Vitamine, Nahrungsergänzungsmittel und Fitnessstudio-Mitgliedschaften. Darüber hinaus erhalten HSA-Mittel denselben Insolvenzschutz wie Rentenfonds.\",\n  \"de_key_points\": [\n    \"Erhöhung der HSA-Beitragslimits: Der maximale jährliche Beitrag wird an das Limit für Rentenkonten (gemäß Abschnitt 402(g)) angeglichen, mit zusätzlichen Beiträgen für Personen über 50.\",\n    \"Abschaffung der HDHP-Pflicht: Das Gesetz streicht die Definition der 'berechtigten Person', was die Nutzung eines HSA ohne einen Krankenversicherungsplan mit hoher Selbstbeteiligung ermöglicht.\",\n    \"Erweiterte qualifizierte Ausgaben: HSA-Mittel können Gebühren für direkte primäre Versorgungsvereinbarungen sowie Wellness-Ausgaben wie Vitamine, Nahrungsergänzungsmittel, Fitnessstudio-Mitgliedschaften und Fitness-Tracker abdecken.\",\n    \"Insolvenzschutz: HSAs werden in Insolvenzverfahren genauso behandelt wie individuelle Rentenkonten (IRAs).\",\n    \"Änderungen bei Vererbung und Fehlerkorrektur: Ermöglicht die Behandlung eines HSA als Konto eines Kindes, Elternteils oder Großelternteils nach dem Tod des Inhabers. Zudem wird die Korrektur administrativer Beitragsfehler vor der Steuererklärungsfrist erlaubt.\"\n  ],\n  \"fr_ai_title\": \"Augmentation des plafonds et usage élargi des Comptes d'Épargne Santé (HSA)\",\n  \"fr_summary\": \"Cette loi augmente les plafonds de cotisation aux Comptes d'Épargne Santé (HSA) pour les aligner sur ceux des comptes de retraite et permet aux personnes sans plan de santé à franchise élevée (HDHP) de les utiliser. Elle élargit également la liste des dépenses qualifiées pour inclure les arrangements de services de soins primaires directs, les vitamines, les suppléments et les abonnements à des salles de sport. De plus, les fonds HSA bénéficient de la même protection contre la faillite que les fonds de retraite.\",\n  \"fr_key_points\": [\n    \"Augmentation des plafonds de cotisation HSA: La cotisation annuelle maximale est alignée sur la limite des comptes de retraite (selon la section 402(g)), avec des cotisations supplémentaires pour les personnes de plus de 50 ans.\",\n    \"Suppression de l'exigence HDHP: La loi supprime la définition de 'personne éligible', permettant la participation au HSA sans nécessiter un plan de santé à franchise élevée.\",\n    \"Élargissement des dépenses qualifiées: Les fonds HSA peuvent couvrir les frais pour les arrangements de services de soins primaires directs et les dépenses de bien-être comme les vitamines, les suppléments alimentaires, les abonnements à des salles de sport et les trackers de fitness.\",\n    \"Protection contre la faillite: Les HSA seront traités de la même manière que les comptes de retraite individuels (IRA) en cas de faillite.\",\n    \"Changements concernant l'héritage et la correction des erreurs: Permet qu'un HSA soit traité comme le compte d'un enfant, d'un parent ou d'un grand-parent au décès du titulaire. Elle permet également la correction des erreurs administratives de cotisation avant la date limite de déclaration fiscale.\"\n  ],\n  \"es_ai_title\": \"Mayores límites y uso ampliado para Cuentas de Ahorro para la Salud (HSA)\",\n  \"es_summary\": \"Esta Ley aumenta los límites de contribución para las Cuentas de Ahorro para la Salud (HSA) para igualarlos a los de las cuentas de jubilación y permite que las utilicen personas sin un plan de salud con deducible alto (HDHP). También amplía la lista de gastos calificados para incluir acuerdos de servicios de atención primaria directa, vitaminas, suplementos y membresías de gimnasios. Además, los fondos HSA reciben la misma protección contra la bancarrota que los fondos de jubilación.\",\n  \"es_key_points\": [\n    \"Aumento de los límites de contribución a la HSA: La contribución anual máxima se alinea con el límite para las cuentas de jubilación (bajo la sección 402(g)), con contribuciones adicionales para personas mayores de 50 años.\",\n    \"Eliminación del requisito de HDHP: La Ley elimina la definición de 'individuo elegible', permitiendo la participación en una HSA sin requerir un Plan de Salud con Deducible Alto.\",\n    \"Ampliación de gastos calificados: Los fondos de la HSA pueden cubrir tarifas por acuerdos de servicios de atención primaria directa y gastos de bienestar como vitaminas, suplementos dietéticos, membresías de gimnasios y rastreadores de actividad física.\",\n    \"Protección contra bancarrota: Las HSA serán tratadas de la misma manera que las cuentas de jubilación individuales (IRA) para fines de bancarrota.\",\n    \"Cambios en herencia y corrección de errores: Permite que una HSA sea tratada como la cuenta de un hijo, padre o abuelo tras la muerte del titular. También permite la corrección de errores administrativos de contribución antes de la fecha límite de declaración de impuestos.\"\n  ],\n  \"it_ai_title\": \"Aumento dei limiti e uso esteso per i Conti di Risparmio Sanitario (HSA)\",\n  \"it_summary\": \"Questa legge aumenta i limiti di contribuzione per i Conti di Risparmio Sanitario (HSA) per allinearli a quelli dei conti pensionistici e consente l'utilizzo anche a persone senza un piano sanitario ad alta franchigia (HDHP). Estende inoltre l'elenco delle spese qualificate per includere accordi per servizi di assistenza primaria diretta, vitamine, integratori e abbonamenti a palestre. Inoltre, i fondi HSA ricevono la stessa protezione fallimentare dei fondi pensione.\",\n  \"it_key_points\": [\n    \"Aumento dei limiti di contribuzione HSA: Il contributo annuale massimo è allineato al limite per i conti pensionistici (ai sensi della sezione 402(g)), con contributi aggiuntivi per le persone sopra i 50 anni.\",\n    \"Rimozione del requisito HDHP: La legge rimuove la definizione di 'individuo idoneo', consentendo la partecipazione all'HSA senza richiedere un Piano Sanitario ad Alta Franchigia.\",\n    \"Spese qualificate ampliate: I fondi HSA possono coprire le tariffe per accordi di servizi di assistenza primaria diretta e spese per il benessere come vitamine, integratori alimentari, abbonamenti a palestre e tracker di fitness.\",\n    \"Protezione fallimentare: Gli HSA saranno trattati allo stesso modo dei conti pensionistici individuali (IRA) ai fini del fallimento.\",\n    \"Modifiche all'eredità e correzione degli errori: Consente che un HSA sia trattato come il conto di un figlio, genitore o nonno alla morte del titolare. Permette anche la correzione degli errori amministrativi di contribuzione prima della scadenza della dichiarazione dei redditi.\"\n  ],\n  \"nl_ai_title\": \"Hogere limieten en breder gebruik voor Zorgspaarrekeningen (HSA)\",\n  \"nl_summary\": \"Deze wet verhoogt de bijdragelimieten voor Zorgspaarrekeningen (HSA's) tot het niveau van pensioenrekeningen en staat personen zonder ziektekostenverzekering met hoog eigen risico (HDHP) toe deze te gebruiken. Het breidt ook de lijst van gekwalificeerde uitgaven uit met directe eerstelijnszorgovereenkomsten, vitamines, supplementen en sportschoolabonnementen. Bovendien krijgen HSA-fondsen dezelfde faillissementsbescherming als pensioenfondsen.\",\n  \"nl_key_points\": [\n    \"Verhoging van HSA-bijdragelimieten: De maximale jaarlijkse bijdrage wordt gelijkgetrokken met de limiet voor pensioenrekeningen (onder sectie 402(g)), met extra bijdragen voor personen ouder dan 50.\",\n    \"Afschaffing van HDHP-vereiste: De wet verwijdert de definitie van 'in aanmerking komend individu', waardoor deelname aan een HSA mogelijk is zonder een ziektekostenverzekering met hoog eigen risico.\",\n    \"Uitgebreide gekwalificeerde uitgaven: HSA-fondsen kunnen kosten dekken voor directe eerstelijnszorgovereenkomsten en wellnessuitgaven zoals vitamines, voedingssupplementen, sportschoolabonnementen en fitnesstrackers.\",\n    \"Faillissementsbescherming: HSA's worden voor faillissementsdoeleinden op dezelfde manier behandeld als individuele pensioenrekeningen (IRA's).\",\n    \"Wijzigingen in erfenis en foutcorrectie: Maakt het mogelijk dat een HSA wordt behandeld als de rekening van een kind, ouder of grootouder na overlijden van de rekeninghouder. Ook wordt correctie van administratieve bijdragefouten toegestaan vóór de belastingaangiftetermijn.\"\n  ],\n  \"pt_ai_title\": \"Aumento de Limites e Uso Expandido para Contas de Poupança de Saúde (HSA)\",\n  \"pt_summary\": \"Esta Lei aumenta os limites de contribuição para Contas de Poupança de Saúde (HSA) para corresponder aos limites das contas de reforma e permite que indivíduos sem um plano de saúde com franquia alta (HDHP) as utilizem. Também expande a lista de despesas qualificadas para incluir acordos de serviços de cuidados primários diretos, vitaminas, suplementos e adesões a ginásios. Além disso, os fundos HSA recebem a mesma proteção contra falência que os fundos de reforma.\",\n  \"pt_key_points\": [\n    \"Aumento dos limites de contribuição HSA: A contribuição anual máxima é alinhada com o limite para contas de reforma (sob a secção 402(g)), com contribuições adicionais para indivíduos com mais de 50 anos.\",\n    \"Remoção do requisito HDHP: A Lei remove a definição de 'indivíduo elegível', permitindo a participação em HSA sem exigir um Plano de Saúde com Franquia Alta.\",\n    \"Despesas qualificadas expandidas: Os fundos HSA podem cobrir taxas para acordos de serviços de cuidados primários diretos e despesas de bem-estar como vitaminas, suplementos dietéticos, adesões a ginásios e rastreadores de fitness.\",\n    \"Proteção contra falência: As HSAs serão tratadas da mesma forma que as contas de reforma individuais (IRAs) para fins de falência.\",\n    \"Alterações na herança e correção de erros: Permite que uma HSA seja tratada como a conta de um filho, pai ou avô após a morte do titular. Também permite a correção de erros administrativos de contribuição antes do prazo de declaração de impostos.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Health\",\n    \"Benefits\"\n  ]\n}"
    },
    {
      "timestamp": "2025-12-30T22:46:34.379Z",
      "source_url": "https://www.congress.gov/118/bills/s5297/BILLS-118s5297is.xml",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n118 S5297 IS: Health Savings Accounts For All Act of 2024 U.S. Senate 2024-11-12 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS2d SessionS. 5297IN THE SENATE OF THE UNITED STATESNovember 12, 2024Mr. Paul introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to increase the limitations on contributions to health savings accounts, and for other purposes.1.Short titleThis Act may be cited as the Health Savings Accounts For All Act of 2024.2.Increase in contribution limitations(a)In generalSubsection (b) of section 223 of the Internal Revenue Code of 1986 is amended—(1)in paragraph (1), by striking the sum of and all that follows through the period and inserting an amount equal to the applicable dollar amount under paragraph (1)(B) of section 402(g) (as adjusted pursuant to paragraph (4) of such section) with respect to such taxable year.,(2)by striking paragraphs (2), (3), (5), (7), and (8), (3)by inserting after paragraph (1) the following:(2)Additional contributions for individuals 50 or olderIn the case of an individual who has attained age 50 before the close of the taxable year, the amount of the limitation under paragraph (1) shall be increased by an amount equal to the applicable dollar amount under subparagraph (B)(i) of section 414(v)(2) (as adjusted pursuant to subparagraph (C) of such section).,(4)in paragraph (4), by striking the flush matter following subparagraph (C), and(5)by redesignating paragraphs (4) and (6) as paragraphs (3) and (4), respectively.(b)Conforming amendments(1)Subparagraph (A) of section 223(d)(1) of the Internal Revenue Code of 1986 is amended by striking the sum of— and all that follows through the period and inserting the amount determined under subsection (b)(1)..(2)Subsection (g) of section 223 of such Code is amended—(A)by striking subsections (b)(2) and (c)(2)(A) both places it appears and inserting subsection (c)(2)(A), and(B)by amending subparagraph (B) to read as follows:(B)the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins determined by substituting calendar year 2003 for calendar year 2016 in subparagraph (A)(ii) thereof..(3)Section 26(b)(2)(S) of such Code is amended by striking , 223(b)(8)(B)(i)(II),.(4)Section 408(d)(9)(C)(i)(I) of such Code is amended by striking computed on the basis of the type of coverage under the high deductible health plan covering the individual.(c)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.3.Freedom from mandate(a)In generalSection 223 of the Internal Revenue Code of 1986, as amended by section 2, is further amended by striking subsections (c) and (g) and by redesignating subsections (d), (e), (f), and (h) as subsections (c), (d), (e), and (f), respectively.(b)Conforming amendments(1)Subsection (a) of section 223 of the Internal Revenue Code of 1986 is amended to read as follows:(a)Deduction allowedIn the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a health savings account of such individual..(2)Subsection (c)(1)(A) of section 223 of such Code, as amended by section 2 and redesignated by subsection (a), is further amended by striking subsection (f)(4) and inserting subsection (e)(4).(3)Subparagraph (U) of section 26(b)(2) of such Code, as amended by section 2, is further amended by striking section 223(f)(3) and inserting section 223(e)(3).(4)Sections 35(g)(3), 220(f)(5)(A), 848(e)(1)(B)(v), 4973(a)(5), and 6051(a)(12) of such Code are each amended by striking section 223(d) each place it appears and inserting section 223(c).(5)Section 106(d)(1) of such Code is amended—(A)by striking who is an eligible individual (as defined in section 223(c)(1)), and(B)by striking section 223(d) and inserting section 223(c).(6)Section 106(e) of such Code is amended—(A)by striking paragraphs (3) and (4) and by redesignating paragraph (5) as paragraph (4),(B)by inserting after paragraph (2) the following new paragraph:(3)Treatment as rollover contributionA qualified HSA distribution shall be treated as a rollover contribution described in section 223(e)(4)., and(C)by striking to any eligible individual covered under a high deductible health plan of the employer in paragraph (4)(B)(ii) (as so redesignated) and inserting to any employee with respect to whom a health savings account has been established.(7)Section 408(d)(9)(A) of such Code is amended by striking who is an eligible individual (as defined in section 223(c)) and.(8)Section 877A(g)(6) of such Code is amended by striking 223(f)(4) and inserting 223(e)(4).(9)Section 4973(g) of such Code is amended—(A)by striking section 223(d) and inserting section 223(c),(B)in paragraph (1), by striking or 223(f)(5) and inserting or 223(e)(5),(C)in paragraph (2)(A), by striking section 223(f)(2) and inserting section 223(e)(2), and(D)in the flush matter at the end, by striking section 223(f)(3) and inserting section 223(e)(3).(10)Section 4975 of such Code is amended—(A)in subsection (c)(6)—(i)by striking section 223(d) and inserting section 223(c), and(ii)by striking section 223(e)(2) and inserting section 223(d)(2), and(B)in subsection (e)(1)(E), by striking section 223(d) and inserting section 223(c).(11)Subsection (b) of section 4980G of such Code is amended to read as follows:(b)Rules and requirements(1)In generalAn employer meets the requirements of this subsection for any calendar year if the employer makes available comparable contributions to the health savings accounts of all comparable participating employees for each coverage period during such calendar year.(2)Comparable contributions(A)In generalFor purposes of paragraph (1), the term comparable contributions means contributions—(i)which are the same amount, or(ii)if the employees are covered by a health plan, which are the same percentage of the annual deductible limit under the plan covering the employees.(B)Part-year employeesIn the case of an employee who is employed by the employer for only a portion of the calendar year, a contribution to the health savings account of such employee shall be treated as comparable if it is an amount which bears the same ratio to the comparable amount (determined without regard to this subparagraph) as such portion bears to the entire calendar year.(3)Comparable participating employeesFor purposes of paragraph (1), the term comparable participating employees means all employees who are covered (if at all) under the same health plan of the employer and have the same category of coverage. For purposes of the preceding sentence, the categories of coverage are self-only and family coverage.(4)Part-time employees(A)In generalParagraph (3) shall be applied separately with respect to part-time employees and other employees.(B)Part-time employeeFor purposes of subparagraph (A), the term part-time employee means any employee who is customarily employed for fewer than 30 hours per week..(12)Section 4980G(d) of such Code is amended by striking section 4980E and inserting this section.(13)Section 6693(a)(2)(C) of such Code is amended by striking section 223(h) and inserting section 223(f).(c)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.4.Amounts paid for health insurance or direct primary care service arrangement(a)In generalParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as redesignated by section 3, is amended—(1)in subparagraph (A), by inserting or pursuant to an arrangement under which an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for primary care services after menstrual care products,(2)by striking subparagraphs (B) and (C), and(3)by redesignating subparagraph (D) as subparagraph (B).(b)Conforming amendmentParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding sections of this Act, is further amended by striking and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual and inserting any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, and any child (as defined in section 152(f)(1)) of such individual who has not attained the age of 27 before the end of such individual's taxable year.(c)Technical amendments(1)Section 220(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking section 223(d)(2)(D) and inserting section 223(c)(2)(B).(2)Subsection (f) of section 106 of the Internal Revenue Code of 1986 is amended by striking section 223(d)(2)(D) and inserting section 223(c)(2)(B).(d)Effective dates(1)In generalThe amendments made by subsections (a) and (b) shall apply with respect to amounts paid after the date of the enactment of this Act in taxable years beginning after such date.(2)Technical amendmentsThe amendments made by subsection (c) shall apply with respect to taxable years beginning after the date of enactment of this Act.5.Special rule for certain medical expenses incurred before establishment of account(a)In generalParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended and redesignated by the preceding sections of this Act, is further amended by adding at the end the following new subparagraph:(C)Certain medical expenses incurred before establishment of account treated as qualifiedAn expense shall not fail to be treated as a qualified medical expense solely because such expense was incurred before the establishment of the health savings account if such expense was incurred—(i)during either—(I)the taxable year in which the health savings account was established, or(II)the preceding taxable year, in the case of a health savings account established after the taxable year in which such expense was incurred but before the time prescribed by law for filing the return for such taxable year (not including extensions thereof), and(ii)for medical care which (but for the fact that it was incurred before the establishment of the account) otherwise meets the requirements of the preceding subparagraphs..(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.6.Administrative error correction before due date of return(a)In generalParagraph (4) of section 223(e) of the Internal Revenue Code of 1986, as amended and redesignated by the preceding sections of this Act, is amended by adding at the end the following new subparagraph:(D)Exception for administrative errors corrected before due date of returnSubparagraph (A) shall not apply if any payment or distribution is made to correct an administrative, clerical, or payroll contribution error and if—(i)such distribution is received by the individual on or before the last day prescribed by law (including extensions of time) for filing such individual's return for such taxable year, and(ii)such distribution is accompanied by the amount of net income attributable to such contribution.Any net income described in clause (ii) shall be included in the gross income of the individual for the taxable year in which it is received..(b)Effective dateThe amendment made by this section shall take effect on the date of the enactment of this Act.7.Allowing HSA rollover to child or parent of account holder(a)In generalParagraph (8)(A) of section 223(e) of the Internal Revenue Code of 1986, as redesignated by the preceding sections of this Act, is amended—(1)by inserting , child, parent, or grandparent after surviving spouse,(2)by inserting , child, parent, or grandparent, as the case may be, after the spouse,(3)by inserting , child, parent, or grandparent after spouse in the heading thereof, and(4)by adding at the end the following: In the case of a child who acquires such beneficiary’s interest and with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins, such health savings account shall be treated as a health savings account of such child..(b)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.8.Coverage for amounts paid for vitamins, dietary supplements, gym memberships, and wearable fitness trackers(a)In generalParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended—(1)in subparagraph (A), by inserting , qualified wellness expenses, after menstrual care products, and(2)by adding at the end the following:(C)Qualified wellness expensesFor purposes of this paragraph, the term qualified wellness expenses means amounts paid for—(i)vitamins,(ii)dietary supplements (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321(ff))),(iii)membership at a gym or fitness facility, or(iv)wearable fitness trackers..(b)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.9.Equivalent bankruptcy protections for health savings accounts as retirement funds(a)In generalSection 522 of title 11, United States Code, is amended by adding at the end the following new subsection:(r)Treatment of health savings accountsFor purposes of this section, any health savings account (as described in section 223 of the Internal Revenue Code of 1986) shall be treated in the same manner as an individual retirement account described in section 408 of such Code..(b)Effective dateThe amendment made by this section shall apply to cases commencing under title 11, United States Code, after the date of the enactment of this Act.\n\nSUMMARY TO EVALUATE:\nTitle: Increased Contribution Limits and Expanded Use for Health Savings Accounts (HSA)\nSummary: This Act significantly increases the maximum amounts citizens can contribute to Health Savings Accounts (HSAs), regardless of whether they have a high-deductible health plan. It also broadens the list of expenses that can be paid for with HSA funds, including health insurance premiums, direct primary care services, vitamins, supplements, and gym memberships. Furthermore, HSA funds receive the same bankruptcy protection as retirement funds.\nKey Points: Substantial increase in HSA contribution limits: The maximum annual contribution amount is raised to the level of retirement account limits (402(g)), allowing citizens to save more tax-free money for health purposes., Elimination of the High-Deductible Health Plan (HDHP) requirement: Citizens can now establish and contribute to an HSA without needing a specific, high-deductible insurance plan., Expanded qualified expenses: HSA funds can now cover health insurance premiums, direct primary care services, and wellness expenses like vitamins, dietary supplements, gym memberships, and wearable fitness trackers., Enhanced financial protection: HSA funds are treated the same as retirement funds in bankruptcy cases, providing citizens with greater financial security., Easier inheritance and error correction: The HSA can now be rolled over to a child, parent, or grandparent, not just a surviving spouse. Administrative contribution errors can be corrected without penalty before the tax filing deadline.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2025-12-30T16:22:36.174Z",
      "source_url": "https://www.congress.gov/118/bills/s5297/BILLS-118s5297is.xml",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i konsekwencjach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub konsekwencje (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii.\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n118 S5297 IS: Health Savings Accounts For All Act of 2024 U.S. Senate 2024-11-12 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS2d SessionS. 5297IN THE SENATE OF THE UNITED STATESNovember 12, 2024Mr. Paul introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to increase the limitations on contributions to health savings accounts, and for other purposes.1.Short titleThis Act may be cited as the Health Savings Accounts For All Act of 2024.2.Increase in contribution limitations(a)In generalSubsection (b) of section 223 of the Internal Revenue Code of 1986 is amended—(1)in paragraph (1), by striking the sum of and all that follows through the period and inserting an amount equal to the applicable dollar amount under paragraph (1)(B) of section 402(g) (as adjusted pursuant to paragraph (4) of such section) with respect to such taxable year.,(2)by striking paragraphs (2), (3), (5), (7), and (8), (3)by inserting after paragraph (1) the following:(2)Additional contributions for individuals 50 or olderIn the case of an individual who has attained age 50 before the close of the taxable year, the amount of the limitation under paragraph (1) shall be increased by an amount equal to the applicable dollar amount under subparagraph (B)(i) of section 414(v)(2) (as adjusted pursuant to subparagraph (C) of such section).,(4)in paragraph (4), by striking the flush matter following subparagraph (C), and(5)by redesignating paragraphs (4) and (6) as paragraphs (3) and (4), respectively.(b)Conforming amendments(1)Subparagraph (A) of section 223(d)(1) of the Internal Revenue Code of 1986 is amended by striking the sum of— and all that follows through the period and inserting the amount determined under subsection (b)(1)..(2)Subsection (g) of section 223 of such Code is amended—(A)by striking subsections (b)(2) and (c)(2)(A) both places it appears and inserting subsection (c)(2)(A), and(B)by amending subparagraph (B) to read as follows:(B)the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins determined by substituting calendar year 2003 for calendar year 2016 in subparagraph (A)(ii) thereof..(3)Section 26(b)(2)(S) of such Code is amended by striking , 223(b)(8)(B)(i)(II),.(4)Section 408(d)(9)(C)(i)(I) of such Code is amended by striking computed on the basis of the type of coverage under the high deductible health plan covering the individual.(c)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.3.Freedom from mandate(a)In generalSection 223 of the Internal Revenue Code of 1986, as amended by section 2, is further amended by striking subsections (c) and (g) and by redesignating subsections (d), (e), (f), and (h) as subsections (c), (d), (e), and (f), respectively.(b)Conforming amendments(1)Subsection (a) of section 223 of the Internal Revenue Code of 1986 is amended to read as follows:(a)Deduction allowedIn the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a health savings account of such individual..(2)Subsection (c)(1)(A) of section 223 of such Code, as amended by section 2 and redesignated by subsection (a), is further amended by striking subsection (f)(4) and inserting subsection (e)(4).(3)Subparagraph (U) of section 26(b)(2) of such Code, as amended by section 2, is further amended by striking section 223(f)(3) and inserting section 223(e)(3).(4)Sections 35(g)(3), 220(f)(5)(A), 848(e)(1)(B)(v), 4973(a)(5), and 6051(a)(12) of such Code are each amended by striking section 223(d) each place it appears and inserting section 223(c).(5)Section 106(d)(1) of such Code is amended—(A)by striking who is an eligible individual (as defined in section 223(c)(1)), and(B)by striking section 223(d) and inserting section 223(c).(6)Section 106(e) of such Code is amended—(A)by striking paragraphs (3) and (4) and by redesignating paragraph (5) as paragraph (4),(B)by inserting after paragraph (2) the following new paragraph:(3)Treatment as rollover contributionA qualified HSA distribution shall be treated as a rollover contribution described in section 223(e)(4)., and(C)by striking to any eligible individual covered under a high deductible health plan of the employer in paragraph (4)(B)(ii) (as so redesignated) and inserting to any employee with respect to whom a health savings account has been established.(7)Section 408(d)(9)(A) of such Code is amended by striking who is an eligible individual (as defined in section 223(c)) and.(8)Section 877A(g)(6) of such Code is amended by striking 223(f)(4) and inserting 223(e)(4).(9)Section 4973(g) of such Code is amended—(A)by striking section 223(d) and inserting section 223(c),(B)in paragraph (1), by striking or 223(f)(5) and inserting or 223(e)(5),(C)in paragraph (2)(A), by striking section 223(f)(2) and inserting section 223(e)(2), and(D)in the flush matter at the end, by striking section 223(f)(3) and inserting section 223(e)(3).(10)Section 4975 of such Code is amended—(A)in subsection (c)(6)—(i)by striking section 223(d) and inserting section 223(c), and(ii)by striking section 223(e)(2) and inserting section 223(d)(2), and(B)in subsection (e)(1)(E), by striking section 223(d) and inserting section 223(c).(11)Subsection (b) of section 4980G of such Code is amended to read as follows:(b)Rules and requirements(1)In generalAn employer meets the requirements of this subsection for any calendar year if the employer makes available comparable contributions to the health savings accounts of all comparable participating employees for each coverage period during such calendar year.(2)Comparable contributions(A)In generalFor purposes of paragraph (1), the term comparable contributions means contributions—(i)which are the same amount, or(ii)if the employees are covered by a health plan, which are the same percentage of the annual deductible limit under the plan covering the employees.(B)Part-year employeesIn the case of an employee who is employed by the employer for only a portion of the calendar year, a contribution to the health savings account of such employee shall be treated as comparable if it is an amount which bears the same ratio to the comparable amount (determined without regard to this subparagraph) as such portion bears to the entire calendar year.(3)Comparable participating employeesFor purposes of paragraph (1), the term comparable participating employees means all employees who are covered (if at all) under the same health plan of the employer and have the same category of coverage. For purposes of the preceding sentence, the categories of coverage are self-only and family coverage.(4)Part-time employees(A)In generalParagraph (3) shall be applied separately with respect to part-time employees and other employees.(B)Part-time employeeFor purposes of subparagraph (A), the term part-time employee means any employee who is customarily employed for fewer than 30 hours per week..(12)Section 4980G(d) of such Code is amended by striking section 4980E and inserting this section.(13)Section 6693(a)(2)(C) of such Code is amended by striking section 223(h) and inserting section 223(f).(c)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.4.Amounts paid for health insurance or direct primary care service arrangement(a)In generalParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as redesignated by section 3, is amended—(1)in subparagraph (A), by inserting or pursuant to an arrangement under which an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for primary care services after menstrual care products,(2)by striking subparagraphs (B) and (C), and(3)by redesignating subparagraph (D) as subparagraph (B).(b)Conforming amendmentParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding sections of this Act, is further amended by striking and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual and inserting any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, and any child (as defined in section 152(f)(1)) of such individual who has not attained the age of 27 before the end of such individual's taxable year.(c)Technical amendments(1)Section 220(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking section 223(d)(2)(D) and inserting section 223(c)(2)(B).(2)Subsection (f) of section 106 of the Internal Revenue Code of 1986 is amended by striking section 223(d)(2)(D) and inserting section 223(c)(2)(B).(d)Effective dates(1)In generalThe amendments made by subsections (a) and (b) shall apply with respect to amounts paid after the date of the enactment of this Act in taxable years beginning after such date.(2)Technical amendmentsThe amendments made by subsection (c) shall apply with respect to taxable years beginning after the date of enactment of this Act.5.Special rule for certain medical expenses incurred before establishment of account(a)In generalParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended and redesignated by the preceding sections of this Act, is further amended by adding at the end the following new subparagraph:(C)Certain medical expenses incurred before establishment of account treated as qualifiedAn expense shall not fail to be treated as a qualified medical expense solely because such expense was incurred before the establishment of the health savings account if such expense was incurred—(i)during either—(I)the taxable year in which the health savings account was established, or(II)the preceding taxable year, in the case of a health savings account established after the taxable year in which such expense was incurred but before the time prescribed by law for filing the return for such taxable year (not including extensions thereof), and(ii)for medical care which (but for the fact that it was incurred before the establishment of the account) otherwise meets the requirements of the preceding subparagraphs..(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.6.Administrative error correction before due date of return(a)In generalParagraph (4) of section 223(e) of the Internal Revenue Code of 1986, as amended and redesignated by the preceding sections of this Act, is amended by adding at the end the following new subparagraph:(D)Exception for administrative errors corrected before due date of returnSubparagraph (A) shall not apply if any payment or distribution is made to correct an administrative, clerical, or payroll contribution error and if—(i)such distribution is received by the individual on or before the last day prescribed by law (including extensions of time) for filing such individual's return for such taxable year, and(ii)such distribution is accompanied by the amount of net income attributable to such contribution.Any net income described in clause (ii) shall be included in the gross income of the individual for the taxable year in which it is received..(b)Effective dateThe amendment made by this section shall take effect on the date of the enactment of this Act.7.Allowing HSA rollover to child or parent of account holder(a)In generalParagraph (8)(A) of section 223(e) of the Internal Revenue Code of 1986, as redesignated by the preceding sections of this Act, is amended—(1)by inserting , child, parent, or grandparent after surviving spouse,(2)by inserting , child, parent, or grandparent, as the case may be, after the spouse,(3)by inserting , child, parent, or grandparent after spouse in the heading thereof, and(4)by adding at the end the following: In the case of a child who acquires such beneficiary’s interest and with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins, such health savings account shall be treated as a health savings account of such child..(b)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.8.Coverage for amounts paid for vitamins, dietary supplements, gym memberships, and wearable fitness trackers(a)In generalParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended—(1)in subparagraph (A), by inserting , qualified wellness expenses, after menstrual care products, and(2)by adding at the end the following:(C)Qualified wellness expensesFor purposes of this paragraph, the term qualified wellness expenses means amounts paid for—(i)vitamins,(ii)dietary supplements (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321(ff))),(iii)membership at a gym or fitness facility, or(iv)wearable fitness trackers..(b)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.9.Equivalent bankruptcy protections for health savings accounts as retirement funds(a)In generalSection 522 of title 11, United States Code, is amended by adding at the end the following new subsection:(r)Treatment of health savings accountsFor purposes of this section, any health savings account (as described in section 223 of the Internal Revenue Code of 1986) shall be treated in the same manner as an individual retirement account described in section 408 of such Code..(b)Effective dateThe amendment made by this section shall apply to cases commencing under title 11, United States Code, after the date of the enactment of this Act.\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Większe limity i swoboda korzystania z Kont Oszczędności Zdrowotnych (HSA)\",\n  \"pl_summary\": \"Ustawa znacząco zwiększa maksymalne kwoty, jakie obywatele mogą wpłacać na Konta Oszczędności Zdrowotnych (HSA), niezależnie od posiadania planu zdrowotnego o wysokim odliczeniu. Rozszerza również listę wydatków, które można opłacić z HSA, włączając w to składki na ubezpieczenie zdrowotne, usługi podstawowej opieki zdrowotnej, witaminy, suplementy i karnety na siłownię. Ponadto, środki zgromadzone na HSA zyskują taką samą ochronę przed bankructwem, jaką mają fundusze emerytalne.\",\n  \"pl_key_points\": [\n    \"Znaczne zwiększenie limitów wpłat na HSA: Maksymalna roczna kwota wpłat jest podniesiona do poziomu limitu dla kont emerytalnych (402(g)), co oznacza możliwość odkładania większych, nieopodatkowanych kwot na cele zdrowotne.\",\n    \"Koniec wymogu posiadania planu zdrowotnego z wysokim odliczeniem (HDHP): Obywatele mogą teraz zakładać i wpłacać środki na HSA bez konieczności posiadania specyficznego, drogiego planu ubezpieczeniowego.\",\n    \"Rozszerzenie kwalifikowanych wydatków: Z HSA można opłacać składki na ubezpieczenie zdrowotne, usługi bezpośredniej podstawowej opieki zdrowotnej, a także wydatki na zdrowie i fitness, takie jak witaminy, suplementy diety, karnety na siłownię i trackery fitness.\",\n    \"Większa ochrona finansowa: Środki na HSA są traktowane tak samo jak fundusze emerytalne w przypadku bankructwa, co zapewnia obywatelom dodatkowe bezpieczeństwo finansowe.\",\n    \"Ułatwienia w dziedziczeniu i korekcie błędów: Możliwość przekazania HSA nie tylko małżonkowi, ale także dziecku, rodzicowi lub dziadkowi. Wprowadzono też możliwość korekty błędów administracyjnych we wpłatach bez kar, jeśli zostaną naprawione przed terminem złożenia zeznania podatkowego.\"\n  ],\n  \"eng_ai_title\": \"Increased Contribution Limits and Expanded Use for Health Savings Accounts (HSA)\",\n  \"eng_summary\": \"This Act significantly increases the maximum amounts citizens can contribute to Health Savings Accounts (HSAs), regardless of whether they have a high-deductible health plan. It also broadens the list of expenses that can be paid for with HSA funds, including health insurance premiums, direct primary care services, vitamins, supplements, and gym memberships. Furthermore, HSA funds receive the same bankruptcy protection as retirement funds.\",\n  \"eng_key_points\": [\n    \"Substantial increase in HSA contribution limits: The maximum annual contribution amount is raised to the level of retirement account limits (402(g)), allowing citizens to save more tax-free money for health purposes.\",\n    \"Elimination of the High-Deductible Health Plan (HDHP) requirement: Citizens can now establish and contribute to an HSA without needing a specific, high-deductible insurance plan.\",\n    \"Expanded qualified expenses: HSA funds can now cover health insurance premiums, direct primary care services, and wellness expenses like vitamins, dietary supplements, gym memberships, and wearable fitness trackers.\",\n    \"Enhanced financial protection: HSA funds are treated the same as retirement funds in bankruptcy cases, providing citizens with greater financial security.\",\n    \"Easier inheritance and error correction: The HSA can now be rolled over to a child, parent, or grandparent, not just a surviving spouse. Administrative contribution errors can be corrected without penalty before the tax filing deadline.\"\n  ],\n  \"de_ai_title\": \"Höhere Beiträge und erweiterte Nutzung von Gesundheitssparkonten (HSA)\",\n  \"de_summary\": \"Das Gesetz erhöht die Höchstbeträge, die Bürger in Gesundheitssparkonten (HSA) einzahlen können, erheblich, unabhängig davon, ob sie einen Krankenversicherungsplan mit hoher Selbstbeteiligung besitzen. Es erweitert auch die Liste der Ausgaben, die mit HSA-Mitteln bezahlt werden können, einschließlich Krankenversicherungsbeiträgen, primären Versorgungsleistungen, Vitaminen, Nahrungsergänzungsmitteln und Fitnessstudio-Mitgliedschaften. Darüber hinaus erhalten HSA-Mittel den gleichen Insolvenzschutz wie Altersvorsorgegelder.\",\n  \"de_key_points\": [\n    \"Erhebliche Erhöhung der HSA-Beitragslimits: Der maximale jährliche Einzahlungsbetrag wird auf das Niveau der Altersvorsorgekonten (402(g)) angehoben, was es Bürgern ermöglicht, mehr steuerfreies Geld für Gesundheitszwecke anzusparen.\",\n    \"Abschaffung der Pflicht zum Hoch-Selbstbehalt-Krankenversicherungsplan (HDHP): Bürger können nun ein HSA einrichten und Beiträge einzahlen, ohne einen spezifischen, teuren Versicherungsplan zu benötigen.\",\n    \"Erweiterte qualifizierte Ausgaben: HSA-Mittel können nun für Krankenversicherungsbeiträge, direkte primäre Versorgungsleistungen sowie Wellness-Ausgaben wie Vitamine, Nahrungsergänzungsmittel, Fitnessstudio-Mitgliedschaften und Fitness-Tracker verwendet werden.\",\n    \"Verbesserter finanzieller Schutz: HSA-Mittel werden im Falle einer Insolvenz wie Altersvorsorgegelder behandelt, was den Bürgern zusätzliche finanzielle Sicherheit bietet.\",\n    \"Erleichterte Vererbung und Fehlerkorrektur: Das HSA kann nun nicht nur an den überlebenden Ehepartner, sondern auch an Kinder, Eltern oder Großeltern übertragen werden. Administrative Beitragsfehler können straffrei vor der Steuererklärungsfrist korrigiert werden.\"\n  ],\n  \"fr_ai_title\": \"Augmentation des plafonds et usage élargi des Comptes d'Épargne Santé (HSA)\",\n  \"fr_summary\": \"Cette loi augmente considérablement les montants maximums que les citoyens peuvent verser sur les Comptes d'Épargne Santé (HSA), sans obligation d'avoir un plan de santé à franchise élevée. Elle élargit également la liste des dépenses éligibles, incluant les primes d'assurance maladie, les services de soins primaires directs, les vitamines, les suppléments et les abonnements à des salles de sport. De plus, les fonds HSA bénéficient désormais de la même protection contre la faillite que les fonds de retraite.\",\n  \"fr_key_points\": [\n    \"Augmentation substantielle des plafonds de cotisation HSA: Le montant annuel maximal de cotisation est porté au niveau des plafonds des comptes de retraite (402(g)), permettant d'économiser davantage d'argent non imposé pour les dépenses de santé.\",\n    \"Suppression de l'exigence de Plan de Santé à Franchise Élevée (HDHP): Les citoyens peuvent désormais ouvrir et cotiser à un HSA sans avoir besoin d'un plan d'assurance spécifique à franchise élevée.\",\n    \"Élargissement des dépenses qualifiées: Les fonds HSA peuvent couvrir les primes d'assurance maladie, les services de soins primaires directs, ainsi que les dépenses de bien-être comme les vitamines, les suppléments alimentaires, les abonnements à des salles de sport et les trackers de fitness portables.\",\n    \"Protection financière accrue: Les fonds HSA sont traités de la même manière que les fonds de retraite en cas de faillite, offrant une sécurité financière supplémentaire aux citoyens.\",\n    \"Facilitation de l'héritage et correction des erreurs: Le HSA peut être transféré non seulement au conjoint survivant, mais aussi à un enfant, un parent ou un grand-parent. Les erreurs de cotisation administratives peuvent être corrigées sans pénalité avant la date limite de déclaration fiscale.\"\n  ],\n  \"es_ai_title\": \"Mayores límites y uso ampliado para Cuentas de Ahorro para la Salud (HSA)\",\n  \"es_summary\": \"Esta Ley aumenta significativamente las cantidades máximas que los ciudadanos pueden aportar a las Cuentas de Ahorro para la Salud (HSA), eliminando el requisito de tener un plan de salud con deducible alto. También amplía la lista de gastos que se pueden pagar con fondos HSA, incluyendo primas de seguro médico, servicios de atención primaria directa, vitaminas, suplementos y membresías de gimnasios. Además, los fondos HSA obtienen la misma protección contra la bancarrota que los fondos de jubilación.\",\n  \"es_key_points\": [\n    \"Aumento sustancial de los límites de contribución HSA: La cantidad máxima de contribución anual se eleva al nivel de los límites de las cuentas de jubilación (402(g)), permitiendo ahorrar más dinero libre de impuestos para fines de salud.\",\n    \"Eliminación del requisito de Plan de Salud con Deducible Alto (HDHP): Los ciudadanos pueden ahora establecer y contribuir a una HSA sin necesidad de un plan de seguro específico de deducible alto.\",\n    \"Ampliación de gastos calificados: Los fondos HSA pueden cubrir primas de seguro médico, servicios de atención primaria directa, y gastos de bienestar como vitaminas, suplementos dietéticos, membresías de gimnasios y rastreadores de actividad física.\",\n    \"Mayor protección financiera: Los fondos HSA son tratados de la misma manera que los fondos de jubilación en casos de bancarrota, proporcionando seguridad financiera adicional a los ciudadanos.\",\n    \"Facilitación de la herencia y corrección de errores: La HSA puede transferirse no solo al cónyuge sobreviviente, sino también a un hijo, padre o abuelo. Los errores de contribución administrativa pueden corregirse sin penalización antes de la fecha límite de presentación de impuestos.\"\n  ],\n  \"it_ai_title\": \"Aumento dei limiti e uso esteso per i Conti di Risparmio Sanitario (HSA)\",\n  \"it_summary\": \"Questa legge aumenta significativamente gli importi massimi che i cittadini possono versare nei Conti di Risparmio Sanitario (HSA), eliminando l'obbligo di avere un piano sanitario ad alta franchigia. Estende anche l'elenco delle spese che possono essere coperte con i fondi HSA, includendo premi assicurativi sanitari, servizi di assistenza primaria diretta, vitamine, integratori e abbonamenti a palestre. Inoltre, i fondi HSA ottengono la stessa protezione fallimentare dei fondi pensione.\",\n  \"it_key_points\": [\n    \"Aumento sostanziale dei limiti di contribuzione HSA: L'importo massimo di contribuzione annuale è elevato al livello dei limiti dei conti pensionistici (402(g)), consentendo di risparmiare più denaro esentasse per scopi sanitari.\",\n    \"Eliminazione del requisito del Piano Sanitario ad Alta Franchigia (HDHP): I cittadini possono ora aprire e contribuire a un HSA senza la necessità di un piano assicurativo specifico ad alta franchigia.\",\n    \"Spese qualificate ampliate: I fondi HSA possono coprire premi assicurativi sanitari, servizi di assistenza primaria diretta e spese per il benessere come vitamine, integratori alimentari, abbonamenti a palestre e tracker di fitness indossabili.\",\n    \"Maggiore protezione finanziaria: I fondi HSA sono trattati allo stesso modo dei fondi pensione in caso di fallimento, offrendo maggiore sicurezza finanziaria ai cittadini.\",\n    \"Ereditarietà e correzione degli errori facilitate: L'HSA può essere trasferito non solo al coniuge superstite, ma anche a un figlio, genitore o nonno. Gli errori di contribuzione amministrativa possono essere corretti senza penalità prima della scadenza della dichiarazione dei redditi.\"\n  ],\n  \"nl_ai_title\": \"Hogere limieten en breder gebruik voor Zorgspaarrekeningen (HSA)\",\n  \"nl_summary\": \"Deze wet verhoogt de maximale bedragen die burgers kunnen bijdragen aan Zorgspaarrekeningen (HSA's) aanzienlijk, zonder de verplichting van een ziektekostenverzekering met een hoog eigen risico. Het breidt ook de lijst van uitgaven uit die met HSA-gelden kunnen worden betaald, waaronder ziektekostenpremies, directe eerstelijnszorg, vitamines, supplementen en lidmaatschappen van sportscholen. Bovendien krijgen HSA-fondsen dezelfde faillissementsbescherming als pensioenfondsen.\",\n  \"nl_key_points\": [\n    \"Substantiële verhoging van de HSA-bijdragelimieten: Het maximale jaarlijkse bijdragebedrag wordt verhoogd tot het niveau van pensioenrekeninglimieten (402(g)), waardoor burgers meer belastingvrij geld kunnen sparen voor gezondheidsdoeleinden.\",\n    \"Afschaffing van de vereiste van een Ziektekostenverzekering met Hoog Eigen Risico (HDHP): Burgers kunnen nu een HSA opzetten en bijdragen zonder een specifiek, duur verzekeringsplan nodig te hebben.\",\n    \"Uitgebreide gekwalificeerde uitgaven: HSA-gelden kunnen nu worden gebruikt voor ziektekostenpremies, directe eerstelijnszorg, en wellnessuitgaven zoals vitamines, voedingssupplementen, lidmaatschappen van sportscholen en draagbare fitnesstrackers.\",\n    \"Verbeterde financiële bescherming: HSA-fondsen worden in geval van faillissement op dezelfde manier behandeld als pensioenfondsen, wat burgers extra financiële zekerheid biedt.\",\n    \"Vergemakkelijking van erfenis en foutcorrectie: De HSA kan nu worden overgedragen aan een kind, ouder of grootouder, niet alleen aan de overlevende echtgenoot. Administratieve bijdragefouten kunnen zonder boete worden gecorrigeerd vóór de uiterste datum voor belastingaangifte.\"\n  ],\n  \"pt_ai_title\": \"Aumento de Limites e Uso Expandido para Contas de Poupança de Saúde (HSA)\",\n  \"pt_summary\": \"Esta Lei aumenta significativamente os montantes máximos que os cidadãos podem contribuir para as Contas de Poupança de Saúde (HSA), independentemente de terem um plano de saúde com franquia alta. Também alarga a lista de despesas que podem ser pagas com fundos HSA, incluindo prémios de seguro de saúde, serviços de cuidados primários diretos, vitaminas, suplementos e adesões a ginásios. Além disso, os fundos HSA obtêm a mesma proteção contra falência que os fundos de reforma.\",\n  \"pt_key_points\": [\n    \"Aumento substancial dos limites de contribuição HSA: O montante máximo de contribuição anual é elevado ao nível dos limites das contas de reforma (402(g)), permitindo poupar mais dinheiro isento de impostos para fins de saúde.\",\n    \"Eliminação da exigência de Plano de Saúde com Franquia Alta (HDHP): Os cidadãos podem agora estabelecer e contribuir para uma HSA sem a necessidade de um plano de seguro específico de franquia alta.\",\n    \"Despesas qualificadas expandidas: Os fundos HSA podem cobrir prémios de seguro de saúde, serviços de cuidados primários diretos e despesas de bem-estar como vitaminas, suplementos dietéticos, adesões a ginásios e rastreadores de fitness vestíveis.\",\n    \"Proteção financeira reforçada: Os fundos HSA são tratados da mesma forma que os fundos de reforma em casos de falência, proporcionando segurança financeira adicional aos cidadãos.\",\n    \"Facilitação da herança e correção de erros: A HSA pode ser transferida não apenas para o cônjuge sobrevivente, mas também para um filho, pai ou avô. Erros de contribuição administrativa podem ser corrigidos sem penalidade antes do prazo de apresentação da declaração fiscal.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Health\",\n    \"Benefits\"\n  ]\n}"
    },
    {
      "timestamp": "2025-12-26T22:54:27.583Z",
      "source_url": "https://www.congress.gov/118/bills/s5297/BILLS-118s5297is.xml",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n118 S5297 IS: Health Savings Accounts For All Act of 2024 U.S. Senate 2024-11-12 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS2d SessionS. 5297IN THE SENATE OF THE UNITED STATESNovember 12, 2024Mr. Paul introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to increase the limitations on contributions to health savings accounts, and for other purposes.1.Short titleThis Act may be cited as the Health Savings Accounts For All Act of 2024.2.Increase in contribution limitations(a)In generalSubsection (b) of section 223 of the Internal Revenue Code of 1986 is amended—(1)in paragraph (1), by striking the sum of and all that follows through the period and inserting an amount equal to the applicable dollar amount under paragraph (1)(B) of section 402(g) (as adjusted pursuant to paragraph (4) of such section) with respect to such taxable year.,(2)by striking paragraphs (2), (3), (5), (7), and (8), (3)by inserting after paragraph (1) the following:(2)Additional contributions for individuals 50 or olderIn the case of an individual who has attained age 50 before the close of the taxable year, the amount of the limitation under paragraph (1) shall be increased by an amount equal to the applicable dollar amount under subparagraph (B)(i) of section 414(v)(2) (as adjusted pursuant to subparagraph (C) of such section).,(4)in paragraph (4), by striking the flush matter following subparagraph (C), and(5)by redesignating paragraphs (4) and (6) as paragraphs (3) and (4), respectively.(b)Conforming amendments(1)Subparagraph (A) of section 223(d)(1) of the Internal Revenue Code of 1986 is amended by striking the sum of— and all that follows through the period and inserting the amount determined under subsection (b)(1)..(2)Subsection (g) of section 223 of such Code is amended—(A)by striking subsections (b)(2) and (c)(2)(A) both places it appears and inserting subsection (c)(2)(A), and(B)by amending subparagraph (B) to read as follows:(B)the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins determined by substituting calendar year 2003 for calendar year 2016 in subparagraph (A)(ii) thereof..(3)Section 26(b)(2)(S) of such Code is amended by striking , 223(b)(8)(B)(i)(II),.(4)Section 408(d)(9)(C)(i)(I) of such Code is amended by striking computed on the basis of the type of coverage under the high deductible health plan covering the individual.(c)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.3.Freedom from mandate(a)In generalSection 223 of the Internal Revenue Code of 1986, as amended by section 2, is further amended by striking subsections (c) and (g) and by redesignating subsections (d), (e), (f), and (h) as subsections (c), (d), (e), and (f), respectively.(b)Conforming amendments(1)Subsection (a) of section 223 of the Internal Revenue Code of 1986 is amended to read as follows:(a)Deduction allowedIn the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a health savings account of such individual..(2)Subsection (c)(1)(A) of section 223 of such Code, as amended by section 2 and redesignated by subsection (a), is further amended by striking subsection (f)(4) and inserting subsection (e)(4).(3)Subparagraph (U) of section 26(b)(2) of such Code, as amended by section 2, is further amended by striking section 223(f)(3) and inserting section 223(e)(3).(4)Sections 35(g)(3), 220(f)(5)(A), 848(e)(1)(B)(v), 4973(a)(5), and 6051(a)(12) of such Code are each amended by striking section 223(d) each place it appears and inserting section 223(c).(5)Section 106(d)(1) of such Code is amended—(A)by striking who is an eligible individual (as defined in section 223(c)(1)), and(B)by striking section 223(d) and inserting section 223(c).(6)Section 106(e) of such Code is amended—(A)by striking paragraphs (3) and (4) and by redesignating paragraph (5) as paragraph (4),(B)by inserting after paragraph (2) the following new paragraph:(3)Treatment as rollover contributionA qualified HSA distribution shall be treated as a rollover contribution described in section 223(e)(4)., and(C)by striking to any eligible individual covered under a high deductible health plan of the employer in paragraph (4)(B)(ii) (as so redesignated) and inserting to any employee with respect to whom a health savings account has been established.(7)Section 408(d)(9)(A) of such Code is amended by striking who is an eligible individual (as defined in section 223(c)) and.(8)Section 877A(g)(6) of such Code is amended by striking 223(f)(4) and inserting 223(e)(4).(9)Section 4973(g) of such Code is amended—(A)by striking section 223(d) and inserting section 223(c),(B)in paragraph (1), by striking or 223(f)(5) and inserting or 223(e)(5),(C)in paragraph (2)(A), by striking section 223(f)(2) and inserting section 223(e)(2), and(D)in the flush matter at the end, by striking section 223(f)(3) and inserting section 223(e)(3).(10)Section 4975 of such Code is amended—(A)in subsection (c)(6)—(i)by striking section 223(d) and inserting section 223(c), and(ii)by striking section 223(e)(2) and inserting section 223(d)(2), and(B)in subsection (e)(1)(E), by striking section 223(d) and inserting section 223(c).(11)Subsection (b) of section 4980G of such Code is amended to read as follows:(b)Rules and requirements(1)In generalAn employer meets the requirements of this subsection for any calendar year if the employer makes available comparable contributions to the health savings accounts of all comparable participating employees for each coverage period during such calendar year.(2)Comparable contributions(A)In generalFor purposes of paragraph (1), the term comparable contributions means contributions—(i)which are the same amount, or(ii)if the employees are covered by a health plan, which are the same percentage of the annual deductible limit under the plan covering the employees.(B)Part-year employeesIn the case of an employee who is employed by the employer for only a portion of the calendar year, a contribution to the health savings account of such employee shall be treated as comparable if it is an amount which bears the same ratio to the comparable amount (determined without regard to this subparagraph) as such portion bears to the entire calendar year.(3)Comparable participating employeesFor purposes of paragraph (1), the term comparable participating employees means all employees who are covered (if at all) under the same health plan of the employer and have the same category of coverage. For purposes of the preceding sentence, the categories of coverage are self-only and family coverage.(4)Part-time employees(A)In generalParagraph (3) shall be applied separately with respect to part-time employees and other employees.(B)Part-time employeeFor purposes of subparagraph (A), the term part-time employee means any employee who is customarily employed for fewer than 30 hours per week..(12)Section 4980G(d) of such Code is amended by striking section 4980E and inserting this section.(13)Section 6693(a)(2)(C) of such Code is amended by striking section 223(h) and inserting section 223(f).(c)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.4.Amounts paid for health insurance or direct primary care service arrangement(a)In generalParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as redesignated by section 3, is amended—(1)in subparagraph (A), by inserting or pursuant to an arrangement under which an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for primary care services after menstrual care products,(2)by striking subparagraphs (B) and (C), and(3)by redesignating subparagraph (D) as subparagraph (B).(b)Conforming amendmentParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding sections of this Act, is further amended by striking and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual and inserting any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, and any child (as defined in section 152(f)(1)) of such individual who has not attained the age of 27 before the end of such individual's taxable year.(c)Technical amendments(1)Section 220(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking section 223(d)(2)(D) and inserting section 223(c)(2)(B).(2)Subsection (f) of section 106 of the Internal Revenue Code of 1986 is amended by striking section 223(d)(2)(D) and inserting section 223(c)(2)(B).(d)Effective dates(1)In generalThe amendments made by subsections (a) and (b) shall apply with respect to amounts paid after the date of the enactment of this Act in taxable years beginning after such date.(2)Technical amendmentsThe amendments made by subsection (c) shall apply with respect to taxable years beginning after the date of enactment of this Act.5.Special rule for certain medical expenses incurred before establishment of account(a)In generalParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended and redesignated by the preceding sections of this Act, is further amended by adding at the end the following new subparagraph:(C)Certain medical expenses incurred before establishment of account treated as qualifiedAn expense shall not fail to be treated as a qualified medical expense solely because such expense was incurred before the establishment of the health savings account if such expense was incurred—(i)during either—(I)the taxable year in which the health savings account was established, or(II)the preceding taxable year, in the case of a health savings account established after the taxable year in which such expense was incurred but before the time prescribed by law for filing the return for such taxable year (not including extensions thereof), and(ii)for medical care which (but for the fact that it was incurred before the establishment of the account) otherwise meets the requirements of the preceding subparagraphs..(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.6.Administrative error correction before due date of return(a)In generalParagraph (4) of section 223(e) of the Internal Revenue Code of 1986, as amended and redesignated by the preceding sections of this Act, is amended by adding at the end the following new subparagraph:(D)Exception for administrative errors corrected before due date of returnSubparagraph (A) shall not apply if any payment or distribution is made to correct an administrative, clerical, or payroll contribution error and if—(i)such distribution is received by the individual on or before the last day prescribed by law (including extensions of time) for filing such individual's return for such taxable year, and(ii)such distribution is accompanied by the amount of net income attributable to such contribution.Any net income described in clause (ii) shall be included in the gross income of the individual for the taxable year in which it is received..(b)Effective dateThe amendment made by this section shall take effect on the date of the enactment of this Act.7.Allowing HSA rollover to child or parent of account holder(a)In generalParagraph (8)(A) of section 223(e) of the Internal Revenue Code of 1986, as redesignated by the preceding sections of this Act, is amended—(1)by inserting , child, parent, or grandparent after surviving spouse,(2)by inserting , child, parent, or grandparent, as the case may be, after the spouse,(3)by inserting , child, parent, or grandparent after spouse in the heading thereof, and(4)by adding at the end the following: In the case of a child who acquires such beneficiary’s interest and with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins, such health savings account shall be treated as a health savings account of such child..(b)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.8.Coverage for amounts paid for vitamins, dietary supplements, gym memberships, and wearable fitness trackers(a)In generalParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended—(1)in subparagraph (A), by inserting , qualified wellness expenses, after menstrual care products, and(2)by adding at the end the following:(C)Qualified wellness expensesFor purposes of this paragraph, the term qualified wellness expenses means amounts paid for—(i)vitamins,(ii)dietary supplements (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321(ff))),(iii)membership at a gym or fitness facility, or(iv)wearable fitness trackers..(b)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.9.Equivalent bankruptcy protections for health savings accounts as retirement funds(a)In generalSection 522 of title 11, United States Code, is amended by adding at the end the following new subsection:(r)Treatment of health savings accountsFor purposes of this section, any health savings account (as described in section 223 of the Internal Revenue Code of 1986) shall be treated in the same manner as an individual retirement account described in section 408 of such Code..(b)Effective dateThe amendment made by this section shall apply to cases commencing under title 11, United States Code, after the date of the enactment of this Act.\n\nSUMMARY TO EVALUATE:\nTitle: Increased Contribution Limits and Expanded Use for Health Savings Accounts (HSA)\nSummary: This Act significantly increases the maximum amounts citizens can contribute to Health Savings Accounts (HSAs), regardless of whether they have a high-deductible health plan. It also broadens the list of expenses that can be paid for with HSA funds, including health insurance premiums, direct primary care services, vitamins, supplements, and gym memberships. Furthermore, HSA funds receive the same bankruptcy protection as retirement funds.\nKey Points: Substantial increase in HSA contribution limits: The maximum annual contribution amount is raised to the level of retirement account limits (402(g)), allowing citizens to save more tax-free money for health purposes., Elimination of the High-Deductible Health Plan (HDHP) requirement: Citizens can now establish and contribute to an HSA without needing a specific, high-deductible insurance plan., Expanded qualified expenses: HSA funds can now cover health insurance premiums, direct primary care services, and wellness expenses like vitamins, dietary supplements, gym memberships, and wearable fitness trackers., Enhanced financial protection: HSA funds are treated the same as retirement funds in bankruptcy cases, providing citizens with greater financial security., Easier inheritance and error correction: The HSA can now be rolled over to a child, parent, or grandparent, not just a surviving spouse. Administrative contribution errors can be corrected without penalty before the tax filing deadline.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2025-12-23T08:15:46.555Z",
      "source_url": "https://www.congress.gov/118/bills/s5297/BILLS-118s5297is.xml",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i konsekwencjach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub konsekwencje (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii.\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n118 S5297 IS: Health Savings Accounts For All Act of 2024 U.S. Senate 2024-11-12 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS2d SessionS. 5297IN THE SENATE OF THE UNITED STATESNovember 12, 2024Mr. Paul introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to increase the limitations on contributions to health savings accounts, and for other purposes.1.Short titleThis Act may be cited as the Health Savings Accounts For All Act of 2024.2.Increase in contribution limitations(a)In generalSubsection (b) of section 223 of the Internal Revenue Code of 1986 is amended—(1)in paragraph (1), by striking the sum of and all that follows through the period and inserting an amount equal to the applicable dollar amount under paragraph (1)(B) of section 402(g) (as adjusted pursuant to paragraph (4) of such section) with respect to such taxable year.,(2)by striking paragraphs (2), (3), (5), (7), and (8), (3)by inserting after paragraph (1) the following:(2)Additional contributions for individuals 50 or olderIn the case of an individual who has attained age 50 before the close of the taxable year, the amount of the limitation under paragraph (1) shall be increased by an amount equal to the applicable dollar amount under subparagraph (B)(i) of section 414(v)(2) (as adjusted pursuant to subparagraph (C) of such section).,(4)in paragraph (4), by striking the flush matter following subparagraph (C), and(5)by redesignating paragraphs (4) and (6) as paragraphs (3) and (4), respectively.(b)Conforming amendments(1)Subparagraph (A) of section 223(d)(1) of the Internal Revenue Code of 1986 is amended by striking the sum of— and all that follows through the period and inserting the amount determined under subsection (b)(1)..(2)Subsection (g) of section 223 of such Code is amended—(A)by striking subsections (b)(2) and (c)(2)(A) both places it appears and inserting subsection (c)(2)(A), and(B)by amending subparagraph (B) to read as follows:(B)the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins determined by substituting calendar year 2003 for calendar year 2016 in subparagraph (A)(ii) thereof..(3)Section 26(b)(2)(S) of such Code is amended by striking , 223(b)(8)(B)(i)(II),.(4)Section 408(d)(9)(C)(i)(I) of such Code is amended by striking computed on the basis of the type of coverage under the high deductible health plan covering the individual.(c)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.3.Freedom from mandate(a)In generalSection 223 of the Internal Revenue Code of 1986, as amended by section 2, is further amended by striking subsections (c) and (g) and by redesignating subsections (d), (e), (f), and (h) as subsections (c), (d), (e), and (f), respectively.(b)Conforming amendments(1)Subsection (a) of section 223 of the Internal Revenue Code of 1986 is amended to read as follows:(a)Deduction allowedIn the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a health savings account of such individual..(2)Subsection (c)(1)(A) of section 223 of such Code, as amended by section 2 and redesignated by subsection (a), is further amended by striking subsection (f)(4) and inserting subsection (e)(4).(3)Subparagraph (U) of section 26(b)(2) of such Code, as amended by section 2, is further amended by striking section 223(f)(3) and inserting section 223(e)(3).(4)Sections 35(g)(3), 220(f)(5)(A), 848(e)(1)(B)(v), 4973(a)(5), and 6051(a)(12) of such Code are each amended by striking section 223(d) each place it appears and inserting section 223(c).(5)Section 106(d)(1) of such Code is amended—(A)by striking who is an eligible individual (as defined in section 223(c)(1)), and(B)by striking section 223(d) and inserting section 223(c).(6)Section 106(e) of such Code is amended—(A)by striking paragraphs (3) and (4) and by redesignating paragraph (5) as paragraph (4),(B)by inserting after paragraph (2) the following new paragraph:(3)Treatment as rollover contributionA qualified HSA distribution shall be treated as a rollover contribution described in section 223(e)(4)., and(C)by striking to any eligible individual covered under a high deductible health plan of the employer in paragraph (4)(B)(ii) (as so redesignated) and inserting to any employee with respect to whom a health savings account has been established.(7)Section 408(d)(9)(A) of such Code is amended by striking who is an eligible individual (as defined in section 223(c)) and.(8)Section 877A(g)(6) of such Code is amended by striking 223(f)(4) and inserting 223(e)(4).(9)Section 4973(g) of such Code is amended—(A)by striking section 223(d) and inserting section 223(c),(B)in paragraph (1), by striking or 223(f)(5) and inserting or 223(e)(5),(C)in paragraph (2)(A), by striking section 223(f)(2) and inserting section 223(e)(2), and(D)in the flush matter at the end, by striking section 223(f)(3) and inserting section 223(e)(3).(10)Section 4975 of such Code is amended—(A)in subsection (c)(6)—(i)by striking section 223(d) and inserting section 223(c), and(ii)by striking section 223(e)(2) and inserting section 223(d)(2), and(B)in subsection (e)(1)(E), by striking section 223(d) and inserting section 223(c).(11)Subsection (b) of section 4980G of such Code is amended to read as follows:(b)Rules and requirements(1)In generalAn employer meets the requirements of this subsection for any calendar year if the employer makes available comparable contributions to the health savings accounts of all comparable participating employees for each coverage period during such calendar year.(2)Comparable contributions(A)In generalFor purposes of paragraph (1), the term comparable contributions means contributions—(i)which are the same amount, or(ii)if the employees are covered by a health plan, which are the same percentage of the annual deductible limit under the plan covering the employees.(B)Part-year employeesIn the case of an employee who is employed by the employer for only a portion of the calendar year, a contribution to the health savings account of such employee shall be treated as comparable if it is an amount which bears the same ratio to the comparable amount (determined without regard to this subparagraph) as such portion bears to the entire calendar year.(3)Comparable participating employeesFor purposes of paragraph (1), the term comparable participating employees means all employees who are covered (if at all) under the same health plan of the employer and have the same category of coverage. For purposes of the preceding sentence, the categories of coverage are self-only and family coverage.(4)Part-time employees(A)In generalParagraph (3) shall be applied separately with respect to part-time employees and other employees.(B)Part-time employeeFor purposes of subparagraph (A), the term part-time employee means any employee who is customarily employed for fewer than 30 hours per week..(12)Section 4980G(d) of such Code is amended by striking section 4980E and inserting this section.(13)Section 6693(a)(2)(C) of such Code is amended by striking section 223(h) and inserting section 223(f).(c)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.4.Amounts paid for health insurance or direct primary care service arrangement(a)In generalParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as redesignated by section 3, is amended—(1)in subparagraph (A), by inserting or pursuant to an arrangement under which an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for primary care services after menstrual care products,(2)by striking subparagraphs (B) and (C), and(3)by redesignating subparagraph (D) as subparagraph (B).(b)Conforming amendmentParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding sections of this Act, is further amended by striking and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual and inserting any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, and any child (as defined in section 152(f)(1)) of such individual who has not attained the age of 27 before the end of such individual's taxable year.(c)Technical amendments(1)Section 220(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking section 223(d)(2)(D) and inserting section 223(c)(2)(B).(2)Subsection (f) of section 106 of the Internal Revenue Code of 1986 is amended by striking section 223(d)(2)(D) and inserting section 223(c)(2)(B).(d)Effective dates(1)In generalThe amendments made by subsections (a) and (b) shall apply with respect to amounts paid after the date of the enactment of this Act in taxable years beginning after such date.(2)Technical amendmentsThe amendments made by subsection (c) shall apply with respect to taxable years beginning after the date of enactment of this Act.5.Special rule for certain medical expenses incurred before establishment of account(a)In generalParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended and redesignated by the preceding sections of this Act, is further amended by adding at the end the following new subparagraph:(C)Certain medical expenses incurred before establishment of account treated as qualifiedAn expense shall not fail to be treated as a qualified medical expense solely because such expense was incurred before the establishment of the health savings account if such expense was incurred—(i)during either—(I)the taxable year in which the health savings account was established, or(II)the preceding taxable year, in the case of a health savings account established after the taxable year in which such expense was incurred but before the time prescribed by law for filing the return for such taxable year (not including extensions thereof), and(ii)for medical care which (but for the fact that it was incurred before the establishment of the account) otherwise meets the requirements of the preceding subparagraphs..(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.6.Administrative error correction before due date of return(a)In generalParagraph (4) of section 223(e) of the Internal Revenue Code of 1986, as amended and redesignated by the preceding sections of this Act, is amended by adding at the end the following new subparagraph:(D)Exception for administrative errors corrected before due date of returnSubparagraph (A) shall not apply if any payment or distribution is made to correct an administrative, clerical, or payroll contribution error and if—(i)such distribution is received by the individual on or before the last day prescribed by law (including extensions of time) for filing such individual's return for such taxable year, and(ii)such distribution is accompanied by the amount of net income attributable to such contribution.Any net income described in clause (ii) shall be included in the gross income of the individual for the taxable year in which it is received..(b)Effective dateThe amendment made by this section shall take effect on the date of the enactment of this Act.7.Allowing HSA rollover to child or parent of account holder(a)In generalParagraph (8)(A) of section 223(e) of the Internal Revenue Code of 1986, as redesignated by the preceding sections of this Act, is amended—(1)by inserting , child, parent, or grandparent after surviving spouse,(2)by inserting , child, parent, or grandparent, as the case may be, after the spouse,(3)by inserting , child, parent, or grandparent after spouse in the heading thereof, and(4)by adding at the end the following: In the case of a child who acquires such beneficiary’s interest and with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins, such health savings account shall be treated as a health savings account of such child..(b)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.8.Coverage for amounts paid for vitamins, dietary supplements, gym memberships, and wearable fitness trackers(a)In generalParagraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended—(1)in subparagraph (A), by inserting , qualified wellness expenses, after menstrual care products, and(2)by adding at the end the following:(C)Qualified wellness expensesFor purposes of this paragraph, the term qualified wellness expenses means amounts paid for—(i)vitamins,(ii)dietary supplements (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321(ff))),(iii)membership at a gym or fitness facility, or(iv)wearable fitness trackers..(b)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.9.Equivalent bankruptcy protections for health savings accounts as retirement funds(a)In generalSection 522 of title 11, United States Code, is amended by adding at the end the following new subsection:(r)Treatment of health savings accountsFor purposes of this section, any health savings account (as described in section 223 of the Internal Revenue Code of 1986) shall be treated in the same manner as an individual retirement account described in section 408 of such Code..(b)Effective dateThe amendment made by this section shall apply to cases commencing under title 11, United States Code, after the date of the enactment of this Act.\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Większe limity i swoboda korzystania z Kont Oszczędności Zdrowotnych (HSA)\",\n  \"pl_summary\": \"Ustawa znacząco zwiększa maksymalne kwoty, jakie obywatele mogą wpłacać na Konta Oszczędności Zdrowotnych (HSA), niezależnie od posiadania planu zdrowotnego o wysokim odliczeniu. Rozszerza również listę wydatków, które można opłacić z HSA, włączając w to składki na ubezpieczenie zdrowotne, usługi podstawowej opieki zdrowotnej, witaminy, suplementy i karnety na siłownię. Ponadto, środki zgromadzone na HSA zyskują taką samą ochronę przed bankructwem, jaką mają fundusze emerytalne.\",\n  \"pl_key_points\": [\n    \"Znaczne zwiększenie limitów wpłat na HSA: Maksymalna roczna kwota wpłat jest podniesiona do poziomu limitu dla kont emerytalnych (402(g)), co oznacza możliwość odkładania większych, nieopodatkowanych kwot na cele zdrowotne.\",\n    \"Koniec wymogu posiadania planu zdrowotnego z wysokim odliczeniem (HDHP): Obywatele mogą teraz zakładać i wpłacać środki na HSA bez konieczności posiadania specyficznego, drogiego planu ubezpieczeniowego.\",\n    \"Rozszerzenie kwalifikowanych wydatków: Z HSA można opłacać składki na ubezpieczenie zdrowotne, usługi bezpośredniej podstawowej opieki zdrowotnej, a także wydatki na zdrowie i fitness, takie jak witaminy, suplementy diety, karnety na siłownię i trackery fitness.\",\n    \"Większa ochrona finansowa: Środki na HSA są traktowane tak samo jak fundusze emerytalne w przypadku bankructwa, co zapewnia obywatelom dodatkowe bezpieczeństwo finansowe.\",\n    \"Ułatwienia w dziedziczeniu i korekcie błędów: Możliwość przekazania HSA nie tylko małżonkowi, ale także dziecku, rodzicowi lub dziadkowi. Wprowadzono też możliwość korekty błędów administracyjnych we wpłatach bez kar, jeśli zostaną naprawione przed terminem złożenia zeznania podatkowego.\"\n  ],\n  \"eng_ai_title\": \"Increased Contribution Limits and Expanded Use for Health Savings Accounts (HSA)\",\n  \"eng_summary\": \"This Act significantly increases the maximum amounts citizens can contribute to Health Savings Accounts (HSAs), regardless of whether they have a high-deductible health plan. It also broadens the list of expenses that can be paid for with HSA funds, including health insurance premiums, direct primary care services, vitamins, supplements, and gym memberships. Furthermore, HSA funds receive the same bankruptcy protection as retirement funds.\",\n  \"eng_key_points\": [\n    \"Substantial increase in HSA contribution limits: The maximum annual contribution amount is raised to the level of retirement account limits (402(g)), allowing citizens to save more tax-free money for health purposes.\",\n    \"Elimination of the High-Deductible Health Plan (HDHP) requirement: Citizens can now establish and contribute to an HSA without needing a specific, high-deductible insurance plan.\",\n    \"Expanded qualified expenses: HSA funds can now cover health insurance premiums, direct primary care services, and wellness expenses like vitamins, dietary supplements, gym memberships, and wearable fitness trackers.\",\n    \"Enhanced financial protection: HSA funds are treated the same as retirement funds in bankruptcy cases, providing citizens with greater financial security.\",\n    \"Easier inheritance and error correction: The HSA can now be rolled over to a child, parent, or grandparent, not just a surviving spouse. Administrative contribution errors can be corrected without penalty before the tax filing deadline.\"\n  ],\n  \"de_ai_title\": \"Höhere Beiträge und erweiterte Nutzung von Gesundheitssparkonten (HSA)\",\n  \"de_summary\": \"Das Gesetz erhöht die Höchstbeträge, die Bürger in Gesundheitssparkonten (HSA) einzahlen können, erheblich, unabhängig davon, ob sie einen Krankenversicherungsplan mit hoher Selbstbeteiligung besitzen. Es erweitert auch die Liste der Ausgaben, die mit HSA-Mitteln bezahlt werden können, einschließlich Krankenversicherungsbeiträgen, primären Versorgungsleistungen, Vitaminen, Nahrungsergänzungsmitteln und Fitnessstudio-Mitgliedschaften. Darüber hinaus erhalten HSA-Mittel den gleichen Insolvenzschutz wie Altersvorsorgegelder.\",\n  \"de_key_points\": [\n    \"Erhebliche Erhöhung der HSA-Beitragslimits: Der maximale jährliche Einzahlungsbetrag wird auf das Niveau der Altersvorsorgekonten (402(g)) angehoben, was es Bürgern ermöglicht, mehr steuerfreies Geld für Gesundheitszwecke anzusparen.\",\n    \"Abschaffung der Pflicht zum Hoch-Selbstbehalt-Krankenversicherungsplan (HDHP): Bürger können nun ein HSA einrichten und Beiträge einzahlen, ohne einen spezifischen, teuren Versicherungsplan zu benötigen.\",\n    \"Erweiterte qualifizierte Ausgaben: HSA-Mittel können nun für Krankenversicherungsbeiträge, direkte primäre Versorgungsleistungen sowie Wellness-Ausgaben wie Vitamine, Nahrungsergänzungsmittel, Fitnessstudio-Mitgliedschaften und Fitness-Tracker verwendet werden.\",\n    \"Verbesserter finanzieller Schutz: HSA-Mittel werden im Falle einer Insolvenz wie Altersvorsorgegelder behandelt, was den Bürgern zusätzliche finanzielle Sicherheit bietet.\",\n    \"Erleichterte Vererbung und Fehlerkorrektur: Das HSA kann nun nicht nur an den überlebenden Ehepartner, sondern auch an Kinder, Eltern oder Großeltern übertragen werden. Administrative Beitragsfehler können straffrei vor der Steuererklärungsfrist korrigiert werden.\"\n  ],\n  \"fr_ai_title\": \"Augmentation des plafonds et usage élargi des Comptes d'Épargne Santé (HSA)\",\n  \"fr_summary\": \"Cette loi augmente considérablement les montants maximums que les citoyens peuvent verser sur les Comptes d'Épargne Santé (HSA), sans obligation d'avoir un plan de santé à franchise élevée. Elle élargit également la liste des dépenses éligibles, incluant les primes d'assurance maladie, les services de soins primaires directs, les vitamines, les suppléments et les abonnements à des salles de sport. De plus, les fonds HSA bénéficient désormais de la même protection contre la faillite que les fonds de retraite.\",\n  \"fr_key_points\": [\n    \"Augmentation substantielle des plafonds de cotisation HSA: Le montant annuel maximal de cotisation est porté au niveau des plafonds des comptes de retraite (402(g)), permettant d'économiser davantage d'argent non imposé pour les dépenses de santé.\",\n    \"Suppression de l'exigence de Plan de Santé à Franchise Élevée (HDHP): Les citoyens peuvent désormais ouvrir et cotiser à un HSA sans avoir besoin d'un plan d'assurance spécifique à franchise élevée.\",\n    \"Élargissement des dépenses qualifiées: Les fonds HSA peuvent couvrir les primes d'assurance maladie, les services de soins primaires directs, ainsi que les dépenses de bien-être comme les vitamines, les suppléments alimentaires, les abonnements à des salles de sport et les trackers de fitness portables.\",\n    \"Protection financière accrue: Les fonds HSA sont traités de la même manière que les fonds de retraite en cas de faillite, offrant une sécurité financière supplémentaire aux citoyens.\",\n    \"Facilitation de l'héritage et correction des erreurs: Le HSA peut être transféré non seulement au conjoint survivant, mais aussi à un enfant, un parent ou un grand-parent. Les erreurs de cotisation administratives peuvent être corrigées sans pénalité avant la date limite de déclaration fiscale.\"\n  ],\n  \"es_ai_title\": \"Mayores límites y uso ampliado para Cuentas de Ahorro para la Salud (HSA)\",\n  \"es_summary\": \"Esta Ley aumenta significativamente las cantidades máximas que los ciudadanos pueden aportar a las Cuentas de Ahorro para la Salud (HSA), eliminando el requisito de tener un plan de salud con deducible alto. También amplía la lista de gastos que se pueden pagar con fondos HSA, incluyendo primas de seguro médico, servicios de atención primaria directa, vitaminas, suplementos y membresías de gimnasios. Además, los fondos HSA obtienen la misma protección contra la bancarrota que los fondos de jubilación.\",\n  \"es_key_points\": [\n    \"Aumento sustancial de los límites de contribución HSA: La cantidad máxima de contribución anual se eleva al nivel de los límites de las cuentas de jubilación (402(g)), permitiendo ahorrar más dinero libre de impuestos para fines de salud.\",\n    \"Eliminación del requisito de Plan de Salud con Deducible Alto (HDHP): Los ciudadanos pueden ahora establecer y contribuir a una HSA sin necesidad de un plan de seguro específico de deducible alto.\",\n    \"Ampliación de gastos calificados: Los fondos HSA pueden cubrir primas de seguro médico, servicios de atención primaria directa, y gastos de bienestar como vitaminas, suplementos dietéticos, membresías de gimnasios y rastreadores de actividad física.\",\n    \"Mayor protección financiera: Los fondos HSA son tratados de la misma manera que los fondos de jubilación en casos de bancarrota, proporcionando seguridad financiera adicional a los ciudadanos.\",\n    \"Facilitación de la herencia y corrección de errores: La HSA puede transferirse no solo al cónyuge sobreviviente, sino también a un hijo, padre o abuelo. Los errores de contribución administrativa pueden corregirse sin penalización antes de la fecha límite de presentación de impuestos.\"\n  ],\n  \"it_ai_title\": \"Aumento dei limiti e uso esteso per i Conti di Risparmio Sanitario (HSA)\",\n  \"it_summary\": \"Questa legge aumenta significativamente gli importi massimi che i cittadini possono versare nei Conti di Risparmio Sanitario (HSA), eliminando l'obbligo di avere un piano sanitario ad alta franchigia. Estende anche l'elenco delle spese che possono essere coperte con i fondi HSA, includendo premi assicurativi sanitari, servizi di assistenza primaria diretta, vitamine, integratori e abbonamenti a palestre. Inoltre, i fondi HSA ottengono la stessa protezione fallimentare dei fondi pensione.\",\n  \"it_key_points\": [\n    \"Aumento sostanziale dei limiti di contribuzione HSA: L'importo massimo di contribuzione annuale è elevato al livello dei limiti dei conti pensionistici (402(g)), consentendo di risparmiare più denaro esentasse per scopi sanitari.\",\n    \"Eliminazione del requisito del Piano Sanitario ad Alta Franchigia (HDHP): I cittadini possono ora aprire e contribuire a un HSA senza la necessità di un piano assicurativo specifico ad alta franchigia.\",\n    \"Spese qualificate ampliate: I fondi HSA possono coprire premi assicurativi sanitari, servizi di assistenza primaria diretta e spese per il benessere come vitamine, integratori alimentari, abbonamenti a palestre e tracker di fitness indossabili.\",\n    \"Maggiore protezione finanziaria: I fondi HSA sono trattati allo stesso modo dei fondi pensione in caso di fallimento, offrendo maggiore sicurezza finanziaria ai cittadini.\",\n    \"Ereditarietà e correzione degli errori facilitate: L'HSA può essere trasferito non solo al coniuge superstite, ma anche a un figlio, genitore o nonno. Gli errori di contribuzione amministrativa possono essere corretti senza penalità prima della scadenza della dichiarazione dei redditi.\"\n  ],\n  \"nl_ai_title\": \"Hogere limieten en breder gebruik voor Zorgspaarrekeningen (HSA)\",\n  \"nl_summary\": \"Deze wet verhoogt de maximale bedragen die burgers kunnen bijdragen aan Zorgspaarrekeningen (HSA's) aanzienlijk, zonder de verplichting van een ziektekostenverzekering met een hoog eigen risico. Het breidt ook de lijst van uitgaven uit die met HSA-gelden kunnen worden betaald, waaronder ziektekostenpremies, directe eerstelijnszorg, vitamines, supplementen en lidmaatschappen van sportscholen. Bovendien krijgen HSA-fondsen dezelfde faillissementsbescherming als pensioenfondsen.\",\n  \"nl_key_points\": [\n    \"Substantiële verhoging van de HSA-bijdragelimieten: Het maximale jaarlijkse bijdragebedrag wordt verhoogd tot het niveau van pensioenrekeninglimieten (402(g)), waardoor burgers meer belastingvrij geld kunnen sparen voor gezondheidsdoeleinden.\",\n    \"Afschaffing van de vereiste van een Ziektekostenverzekering met Hoog Eigen Risico (HDHP): Burgers kunnen nu een HSA opzetten en bijdragen zonder een specifiek, duur verzekeringsplan nodig te hebben.\",\n    \"Uitgebreide gekwalificeerde uitgaven: HSA-gelden kunnen nu worden gebruikt voor ziektekostenpremies, directe eerstelijnszorg, en wellnessuitgaven zoals vitamines, voedingssupplementen, lidmaatschappen van sportscholen en draagbare fitnesstrackers.\",\n    \"Verbeterde financiële bescherming: HSA-fondsen worden in geval van faillissement op dezelfde manier behandeld als pensioenfondsen, wat burgers extra financiële zekerheid biedt.\",\n    \"Vergemakkelijking van erfenis en foutcorrectie: De HSA kan nu worden overgedragen aan een kind, ouder of grootouder, niet alleen aan de overlevende echtgenoot. Administratieve bijdragefouten kunnen zonder boete worden gecorrigeerd vóór de uiterste datum voor belastingaangifte.\"\n  ],\n  \"pt_ai_title\": \"Aumento de Limites e Uso Expandido para Contas de Poupança de Saúde (HSA)\",\n  \"pt_summary\": \"Esta Lei aumenta significativamente os montantes máximos que os cidadãos podem contribuir para as Contas de Poupança de Saúde (HSA), independentemente de terem um plano de saúde com franquia alta. Também alarga a lista de despesas que podem ser pagas com fundos HSA, incluindo prémios de seguro de saúde, serviços de cuidados primários diretos, vitaminas, suplementos e adesões a ginásios. Além disso, os fundos HSA obtêm a mesma proteção contra falência que os fundos de reforma.\",\n  \"pt_key_points\": [\n    \"Aumento substancial dos limites de contribuição HSA: O montante máximo de contribuição anual é elevado ao nível dos limites das contas de reforma (402(g)), permitindo poupar mais dinheiro isento de impostos para fins de saúde.\",\n    \"Eliminação da exigência de Plano de Saúde com Franquia Alta (HDHP): Os cidadãos podem agora estabelecer e contribuir para uma HSA sem a necessidade de um plano de seguro específico de franquia alta.\",\n    \"Despesas qualificadas expandidas: Os fundos HSA podem cobrir prémios de seguro de saúde, serviços de cuidados primários diretos e despesas de bem-estar como vitaminas, suplementos dietéticos, adesões a ginásios e rastreadores de fitness vestíveis.\",\n    \"Proteção financeira reforçada: Os fundos HSA são tratados da mesma forma que os fundos de reforma em casos de falência, proporcionando segurança financeira adicional aos cidadãos.\",\n    \"Facilitação da herança e correção de erros: A HSA pode ser transferida não apenas para o cônjuge sobrevivente, mas também para um filho, pai ou avô. Erros de contribuição administrativa podem ser corrigidos sem penalidade antes do prazo de apresentação da declaração fiscal.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Health\",\n    \"Benefits\"\n  ]\n}"
    }
  ]
}