PATIENT's Health Care Act of 2013

Providing Accountability and Transparency to Incentivize Economically Necessary Transitions in Health Care Act of 2013 or the PATIENT's Health Care Act of 2013 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to:

• allow a new tax deduction for premiums paid for a high deductible health care plan;
• repeal the requirement that an individual making a tax deductible contribution to an HSA be covered by a high deductible health care plan;
• increase the maximum HSA contribution level;
• allow Medicare beneficiaries to contribute to an HSA;
• allow a rollover of HSA amounts to a Medicare Advantage Medical Savings Account (MSA);
• allow a transfer of a flexible spending arrangement balance to an HSA upon separation from employment;
• allow payments of high deductible health plan premiums from HSAs;
• repeal the prohibition against payment of over-the-counter drugs from HSAs, Archer MSAs, and health flexible spending and reimbursement arrangements;
• allow payment of long-term care premiums from health flexible spending arrangements;
• allow a rollover of Archer MSA and HSA amounts to adult children of an account holder;
• allow a carryover of up to $500 of unused health benefits in cafeteria plans and flexible spending arrangements;
• allow Medicare beneficiaries to contribute to a Medicare Advantage MSA; and
• establish child health savings accounts and allow tax deductible contributions to such accounts.

Amends the Public Health Service Act to permit the operation of individual and group health insurance plans across state lines. Sets forth requirements and limitations applicable to issuers of such plans in the primary and secondary states governing such issuers.

Extends through December 31, 2016, the Preexisting Condition Insurance Plan (PCIP program) established by the Patient Protection and Affordable Care Act.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov