Disclaimer: I do not work on any candidate's campaign. I am merely posting what is public information, which anyone can find simply by going to Donald Trump's campaign website.
What Trump plans for Obamacare (taken from his website):
1.Completely repeal Obamacare.
2. Modify existing law that inhibits the sale of health insurance across state lines.
3.Allow individuals to fully deduct health insurance premium payments from their tax returns under the current tax system...
4.Allow individuals to use Health Savings Accounts (HSAs).
5.Require price transparency from all healthcare providers, especially doctors and healthcare organizations like clinics and hospitals.
6.Block-grant Medicaid to the states.
7.Remove barriers to entry into free markets for drug providers that offer safe, reliable and cheaper products.
(More details at Trump web site).
Go here: http://www.dpcare.org/
Allow individuals to use Health Savings Accounts (HSAs). Contributions into HSAs should be tax-free and should be allowed to accumulate. These accounts would become part of the estate of the individual and could be passed on to heirs without fear of any death penalty. These plans should be particularly attractive to young people who are healthy and can afford high-deductible insurance plans. These funds can be used by any member of a family without penalty. The flexibility and security provided by HSAs will be of great benefit to all who participate.
I don’t see very much here that changes over what is currently in place and has been in place on HSA’s even before “Obamacare”.
https://www.irs.gov/publications/p969/ar02.html#en_US_2015_publink1000204020
http://www.hsacenter.com/faqs.html
As of right now anyone enrolled in a qualified High Deductible Health Plan (HDHP) is eligible to open a Health Savings Account (HSA). A HDHP can be offered through an employer and the HSA administered through the employer’s heath plan insurer or 3rd party administrator or it a can be a privately purchased HDHP insurance plan and the individual can open an individual HSA through most banks.
If through an employer sponsored plan, the employee contributions are deducted from payroll pre-tax (i.e. tax free – subtracted from Box 1 – federal taxable earnings) and employer contributions if any are also tax free, subject to the annual contribution limits. Individual contributions to an HSA paid for with post tax dollars whether to an employer sponsored HSA or a private HSA paired with a private HDHP are tax deductible, subject to the current annual limits ($3,350 for individual coverage and $6,650 for family coverage).
As long as enrolled in a qualified HDHP, tax free contributions up to the current annual limits can be made and the funds, whether contributed by the individual, employee or employer or a combination are 100% retained by the employee and is currently portable if the employee changes jobs or changes insurance plans. If no longer enrolled in an employer or individual HDHP, while one can no longer make tax free contributions they can still use, tax free the available funds for qualified medical expenses, including deductibles. At age 65, withdrawals from an HSA can be used for any purpose without penalties but such withdrawals are subject to ordinary income tax.
Unlike an employer sponsored FSA, HSA’s currently do accumulate and the funds roll over from year to year, and if one changes employers or changes plans, as long as they enroll in another qualified HDHP, the funds can be rolled over to a new HSA, or if not enrolled in a HDHP, they can still retain their existing HSA account, and currently once the funds reach a certain amount, the funds can be invested and earnings from those investments are also tax free if used for qualified medical expenses or tax deferred if withdrawn after the age of 65 for non-medical expenses. And as of right now, qualified medical expenses include unreimbursed medical expenses of the accountholder, his or her spouse, or dependents, even if they are not covered under the accountholder’s HDHP.
Currently when a person dies, the funds in their HSA are transferred to the beneficiary named for the account. If the beneficiary is a surviving spouse, the transfer is tax-free. If the beneficiary is not a spouse, the account stops being an HSA, and the fair market value of the HSA becomes taxable to the beneficiary in the year in which the HSA owner dies.
I like the concept of HSA’s but I would be a lot more impressed if Trump’s plan detailed things like opening up HSA’s to everyone whether enrolled in a HDHP or not, greatly increasing the annual contribution limits, open it up to persons currently enrolled in Medicare, allow people to use funds tax free from the HSA to pay for health insurance premiums other than COBRA or LTC premiums, allow HSA funds to pay for certain OTC medications without an Rx (like FSA’s once did), and allow non-spouse beneficiaries to inherit HSA funds tax free.
But I don’t see any of that outlined in Trump’s plan, so from my reading, what he proposes for HSA’s doesn’t change anything that isn’t currently in place.