1. Short title This Act may be cited as the Patient Fairness Act of 2020 . 2. Modifications to health savings accounts (a) All individuals allowed deductions for contributions Section 223(a) of the Internal Revenue Code of 1986 is amended by striking who is an eligible individual for any month during the taxable year . (b) No limitation on purchasing health coverage Section 223(d)(2) of the Internal Revenue Code of 1986 is amended by striking subparagraphs (B) and (C) and the last sentence of subparagraph (A). (c) Increase in contribution limits (1) In general Section 223(b)(1) of such Code is amended by striking the sum of the monthly and all that follows through the period at the end and inserting the sum of $8,000 (twice such amount in the case of a joint return), plus $3,000 (twice such amount in the case of a joint return) for each dependent (within the meaning of subsection (d)(2)) of the taxpayer. . (2) Additional contributions for individuals 55 or older Section 223(b)(3) of such Code is amended to read as follows: (3) Additional contributions for individuals 55 or older In the case of an individual who has attained age 55 before the close of the taxable year, the applicable limitation under paragraph (1) shall be increased by $3,000 ($6,000 in the case of a joint return by two individuals, both of whom have so attained such age). . (d) Treatment of amounts transferred to relatives after death of account beneficiary Section 223(f)(8) of the Internal Revenue Code of 1986 is amended by adding the following new subparagraph: (C) Exception for relatives If the person receiving the interest described in subparagraph (B)(i) is a relative of the deceased, subparagraph (B) shall not apply to the extent that the amount received is paid into a health savings account of such relative not later than the 60th day after the date of such receipt. . (e) Conforming amendments (1) Section 223(b) of such Code is amended by striking paragraphs (2), (5), (7), and (8) and the last sentence of paragraph (4). (2) Section 223 of