H.R. 10908 · 119th Congress
Where it stands
Introduced. Latest step, Oct 26, 2026: Referred to the Committee on Energy and Commerce and the Committee on Ways and Means. It would change 6 sections of existing law and would add 1 new provisions of its own.
H.R. 10908 would change 6 sections of existing law, and would create 1 new provision of its own. Read from the bill text as introduced in the House (Oct 26, 2026).
26 U.S.C. 4973 Tax on excess contributions to certain tax-favored accounts and annuities
26 U.S.C. 4975 Tax on prohibited transactions
26 U.S.C. 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
42 U.S.C. 300gg-11 No lifetime or annual limits
42 U.S.C. 18022 Essential health benefits requirements
42 U.S.C. 18032
New provisions of the bill's own
Today's wording of each part of the law, with what would be struck out and added. Each change also gives the bill's own instruction, word for word.
26 U.S.C. 4973added (7)by H.R. 10908 Sec. 2(c)
…contributions" means the amount by which the amount contributed for the taxable year to such account (other than contributions under section 529A(c)(1)(C)) exceeds the contribution limit under section 529A(b)(2)(B). (2) Special rule. For(7) a Universal Savings Account (as defined in section 530A), purposes of this subsection, any contribution which is distributed out of the ABLE account in a distribution to which the last sentence of section 529A(b)(2) applies shall be treated as an amount not contributed.
The bill says: Subsection (a) of section 4973 of the Internal Revenue Code of 1986 is amended by striking "or" at the end of paragraph (5), by inserting "or" at the end of paragraph (6), and by inserting after paragraph (6) the following new paragraph:
26 U.S.C. 4975(e)(1)added (H)by H.R. 10908 Sec. 2(d)
…223(d), (F) a Coverdell education savings account described in section 530, or (G) a trust, plan, account, or annuity which, at any time, has been determined by the Secretary to be described in any preceding subparagraph of this paragraph.(H) a Universal Savings Account (as defined in section 530A).
The bill says: Section 4975(e)(1) of the Internal Revenue Code of 1986 is amended by striking "or" at the end of subparagraph (F), by striking the period at the end of subparagraph (G) and inserting ", or", and by adding at the end the following new subparagraph:
26 U.S.C. 6693(a)added (G)by H.R. 10908 Sec. 2(e)
…223(h) (relating to health savings accounts), (D) section 529(d) (relating to qualified tuition programs), (E) section 529A(d) (relating to qualified ABLE programs), and (F) section 530(h) (relating to Coverdell education savings accounts).(G) section 530A(g) (relating to Universal Savings Accounts).
The bill says: Paragraph (2) of section 6693(a) of the Internal Revenue Code of 1986 is amended by striking "and" at the end of subparagraph (E), by striking the period at the end of subparagraph (F) and inserting ", and", and by adding at the end the following new subparagraph:
42 U.S.C. 300gg-11added 2730by H.R. 10908 Sec. 3(a)
2730 Requirements relating to provision of prior authorization approval or denial.— A group health plan and a health insurance issuer offering group or individual health insurance coverage that receives a request to authorize a procedure or the provision of a service or item under the plan or coverage shall—(1) issue the approval or denial of the request—(A) in writing to the medical provider and patient;(B) through a secure portal; and(C) within 30 days after receipt of the request; and(2) in the case a procedure or provision of service is denied and a peer to peer review is invoked, shall provide a peer that is in the same specialty as the medical provider.
The bill says: Subpart II of part A of title XXVII of the Public Health Service Act (42 U.S.C. 300gg–11 et seq.) is amended by adding at the end the following new section:
42 U.S.C. 18022(e)rewrittenby H.R. 10908 Sec. 4(b)
(e) Basic plans.— A health plan not providing a bronze, silver, gold, or platinum level of coverage shall be treated as meeting the requirements of subsection (d) with respect to any plan year if the plan provides—(1) coverage for at least 3 primary care visits; and(2) no other benefits in any plan year until the individual has incurred cost-sharing expenses in an amount equal to the annual limitation in effect under subsection (c)(1) of this section for the plan year, except as provided for in section 2713 of the Public Health Service Act.
The bill says: Section 1302(e) of the Patient Protection and Affordable Care Act (42 U.S.C. 18022) is amended to read as follows:
42 U.S.C. 18032(c)(3)(C)a new sectionchangedby H.R. 10908 Sec. 4(b)
The bill says: Section 1312(d)(3)(C) of the Patient Protection and Affordable Care Act (42 U.S.C. 18032(c)(3)(C)) is amended by striking ", except that in the case of a catastrophic plan described in section 1302(e), a qualified individual may enroll in the plan only if the individual is eligible to enroll in the plan under section 1302(e)(2)".
From the bill's official text on GovInfo and the U.S. Code, 2024 edition, which may not yet show changes made since.
The Congressional Research Service hasn't published a summary of this bill yet. They usually follow within weeks of introduction.
Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.