[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10808 Introduced in House (IH)]
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119th CONGRESS
2d Session
H. R. 10808
To amend the Internal Revenue Code of 1986 to allow additional
contributions to a health savings account in the case of the birth or
adoption of a child, and for other purposes.
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IN THE HOUSE OF REPRESENTATIVES
October 13, 2026
Mr. Van Epps introduced the following bill; which was referred to the
Committee on Ways and Means
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A BILL
To amend the Internal Revenue Code of 1986 to allow additional
contributions to a health savings account in the case of the birth or
adoption of a child, 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 ``Savings for Tomorrow's
Opportunities, Raising Kids Act'' or the ``STORK Act''.
SEC. 2. ADDITIONAL CONTRIBUTIONS TO HEALTH SAVINGS ACCOUNT ALLOWED IN
CASE OF BIRTH OR ADOPTION OF CHILD.
(a) In General.--Section 223(b) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph:
``(9) Additional contributions in case of birth or adoption
of child.--
``(A) In general.--For each qualifying child who is
born to, placed for adoption with, or adopted by an
individual before the close of the taxable year, the
limitation which would (but for this paragraph) apply
to such individual under subparagraphs (A) and (B) of
paragraph (2) shall be increased by $2,000.
``(B) Married individuals.--In the case of
individuals who are married to each other and are
eligible individuals for any month during the taxable
year, the amount of increase allowed under subparagraph
(A) with respect to any qualifying child who is born
to, placed for adoption with, or adopted by such
individuals before the close of the taxable year shall
be divided between such individuals in such manner as
they may elect, except that the total amount of
increases allowed to both individuals with respect to
any such child shall not exceed $2,000.
``(C) Limitation.--This paragraph shall not apply
with respect to any qualifying child with respect to
whom an individual (or the individual's spouse) was
allowed an increase under this paragraph for any
preceding taxable year.
``(D) Qualifying child.--For purposes of this
paragraph, the term `qualifying child' means an
individual who has not attained age 18 before the close
of the taxable year.''.
(b) Inflation Adjustment.--Section 223(g)(1) of such Code is
amended--
(1) in the matter preceding subparagraph (A)--
(A) by striking ``and in the case'' and inserting
``in the case'', and
(B) by inserting ``, and in the case of taxable
years beginning after 2027, (b)(9)'' after
``(c)(1)(E)(ii)(II)'',
(2) in subparagraph (B)--
(A) in clause (i), by striking ``clauses (ii) and
(iii)'' and inserting ``clauses (ii), (iii), and
(iv)'',
(B) in clause (ii), by striking ``and'' at the end,
(C) in clause (iii), by striking the period at the
end and inserting ``, and'', and
(D) by inserting after clause (iii) the following
new clause:
``(iv) in the case of each dollar amount in
subsection (b)(9), `calendar year 2026'.'', and
(3) by inserting ``(b)(9),'' after ``(b)(2),'' in the last
sentence.
(c) Conforming Amendments.--
(1) Section 223(b)(5)(B) of such Code is amended by
inserting ``or paragraph (9)'' after ``paragraph (3)''.
(2) Section 223(d)(1)(A)(ii) of such Code is amended--
(A) in subclause (I), by striking ``and'' at the
end,
(B) in subclause (II), by striking the period at
the end and inserting ``, and'', and
(C) by adding at the end the following new
subclause:
``(III) any dollar amount allowed
pursuant to subsection (b)(9).''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2026.
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