1. Short title This Act may be cited as the Healthcare Freedom Act of 2023 . 2. Health freedom accounts (a) In general Section 223 of the Internal Revenue Code of 1986 is amended by striking health savings account and health savings accounts each place such terms appear and inserting health freedom account and health freedom accounts , respectively. (b) 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 . (c) No limitation on purchasing health coverage from health freedom accounts 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) and by adding at the end the following new subsection: (B) Additional expenses The term qualified medical expenses includes costs associated with direct primary care, health care sharing ministries, and medical cost sharing organizations. . (d) Transfers allowed to other health freedom accounts Section 223(f)(5) of the Internal Revenue Code of 1986 is amended to read as follows: (5) Rollover contribution An amount paid or distributed from a health freedom account is a rollover contribution to the extent the amount received is paid into any other health freedom account not later than the 60th day after the date of such payment or distribution. . (e) Increase in contribution limits Section 223(b)(1) of such Code is amended by striking the sum of the monthly and all that follows through eligible individual and inserting $12,000 (twice such amount in the case of a joint return) . (f) Conforming amendments (1) Section 223(b) of such Code is amended by striking paragraphs (2), (5), (7), and (8) and by redesignating paragraphs (3), (4), and (6) as paragraphs (2), (3), and (4), respectively. (2) Section 223(b)(2) of such Code (as redesignated by paragraph (2)) is amended to read as follows: (2) Additional contributions for individuals 55 or older In the case