Hardworking Seniors Act

This bill amends the Internal Revenue Code to allow individuals entitled to Medicare Part A (hospital insurance) by reason of age to make contributions to Health Savings Accounts (HSAs). It modifies eligibility rules and related provisions.

Sec. 2, Individuals entitled to Medicare Part A allowed to contribute to HSAs: This section adds a new clause to the HSA eligibility rules, stating that entitlement to Medicare Part A by reason of age does not disqualify an individual from being an eligible individual for HSA purposes. It also adjusts rules for health insurance purchased from an HSA, coordination with penalties on non-qualified distributions, and makes a conforming amendment to the definition of an eligible individual. These changes apply to months beginning after December 31, 2026, in taxable years ending after that date.