To amend the Internal Revenue Code of 1986 to allow distributions from a health flexible spending arrangement or health reimbursement arrangement directly to a health savings account in connection with establishing coverage under a high deductible health plan.

Cost and committee reports

Official records Congress.gov attaches to H.R. 5317.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mrs. STEEL, as printed in the Congressional Record (Vol. 169, No. 140, August 29, 2023, Page H4212):
  Article I Section 8 The single subject of this legislation is: Health Care
  Source: Congress.gov, Congressional Record August 29, 2023 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  74 characters

  Congress.gov bill record

  H.R. 5317, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/5317

  Record last updated by Congress.gov

  December 20, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  b184ca25220ee7fba224bfd1c8959b37d0d78eee67f8f77b250e58a5581f66cb

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of December 20, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 5317, last updated December 20, 2024. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.