CHOICE Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 2875 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 2875 To amend the Internal Revenue Code of 1986 to provide for the treatment of health reimbursement arrangements integrated with individual market coverage. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES September 18 (legislative day, September 16), 2025 Mr. Sheehy 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 provide for the treatment of health reimbursement arrangements integrated with individual market coverage. 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 ``Custom Health Option and Individual Care Expense Act'' or the ``CHOICE Act''. SEC. 2. TREATMENT OF HEALTH REIMBURSEMENT ARRANGEMENTS INTEGRATED WITH INDIVIDUAL MARKET COVERAGE. (a) In General.--Section 9815(b) of the Inte…