1. Short title This Act may be cited as the Health Savings Account Expansion Act of 2019 . 2. Expansion of health savings account eligibility (a) In general Section 223 of the Internal Revenue Code of 1986 is amended— (1) in subsection (b)— (A) in paragraph (2)— (i) in subparagraph (A), by striking high deductible health plan as of the first day of such month, $2,250 and inserting qualified health plan as of the first day of such month, $5,000 , and (ii) in subparagraph (B), by striking high deductible health plan as of the first day of such month, $4,500 and inserting qualified health plan as of the first day of such month, twice the dollar amount under subparagraph (A) , and (B) in paragraph (8)— (i) in subparagraph (A)(ii), by striking high deductible health plan and inserting qualified health plan , and (ii) in the heading of subparagraph (B), by striking high deductible health plan and inserting qualified health plan , (2) in subsection (c)— (A) in paragraph (1)(A), by striking high deductible health plan each place is appears and inserting qualified health plan , and (B) in paragraph (2)— (i) in the heading, by striking High deductible health plan and inserting Qualified health plan , (ii) by amending subparagraph (A) to read as follows: (A) In general The term qualified health plan means a health plan that provides a level of coverage that is designed to provide benefits that are actuarially equivalent to not greater than 80 percent of the full actuarial value of the benefits provided under the plan. , (iii) by amending subparagraph (C) to read as follows: (C) Absence of deductible A health plan shall not fail to be treated as a qualified health plan by reason of failing to have a deductible for any care, services, or coverage, such as preventive care, primary care, or prescription drug coverage. , and (iv) by striking subparagraph (D), (3) in subsection (g)(1)— (A) by striking Each dollar amount in subsections (b)(2) and (c)(2)(A) and inserting The dollar amount in subsection (b)(2)(A) , (B) by amending