Contribution Opportunities for United Partners with Limit Expansions in a Single HSA

This bill allows married couples to contribute to a single Health Savings Account (HSA) using both spouses' catch-up contribution limits. It directly affects married couples with family coverage under high-deductible health plans who are both eligible to make catch-up contributions (age 55+). The key provision changes IRS rules so that the annual HSA contribution limit is divided equally between spouses (unless they agree otherwise) and includes both spouses' catch-up amounts if they qualify. The changes apply to taxable years beginning after December 31, 2023.