To amend the Internal Revenue Code of 1986 to reform certain rules related to health savings accounts.

This bill amends the Internal Revenue Code to reform health savings account (HSA) rules. It imposes income limits on deductible contributions (phasing out for individuals earning over $200,000 or couples over $300,000), requires receipts for medical expense reimbursements within two years, and bans HSA use for spa/beauty treatments or exercise equipment over $500 annually. It also creates a new tax on excessive HSA fees (like maintenance or transfer fees) and requires trustees to report fee details to the IRS. These changes, effective after December 31, 2025, directly affect HSA account holders seeking tax-free medical expense coverage.