Satisfaction of employer mandate through health savings account contributions

(a) In general Section 4980H of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (e) Contributions to health savings accounts (1) In general An offer to make a contribution of $450 per month to an employee’s health savings account shall be treated for purposes of this section as an offer to enroll in minimum essential coverage under an eligible employer-sponsored plan for such month. (2) Treatment as affordable coverage Any employee offered a contribution described in paragraph (1) by any employer for any month shall not be treated as described in subsection (b)(1)(B) with respect to such employer for such month.. (b) Application of exclusion for employer contributions to health savings accounts Section 106(d) of such Code is amended— (1) by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and (2) by inserting after paragraph (1) the following new paragraph: (2) Limitation In the case of an employee whose employer makes a contribution of at least $450 per month to such employee’s health savings account, paragraph (1) shall apply to such a contribution only if such employee is enrolled in health care coverage for such month.. (c) Effective date The amendments made by this section shall apply to months beginning in taxable years beginning after the date of the enactment of this Act.