119-hr4243

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4243 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 4243

 To amend the Internal Revenue Code of 1986 to allow qualified 
 distributions from health savings accounts for certain home care 
 expenses.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 June 27, 2025

 Mr. Smith of Nebraska (for himself and Mr. Panetta) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

 A BILL

 To amend the Internal Revenue Code of 1986 to allow qualified 
 distributions from health savings accounts for certain home care 
 expenses.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Homecare for Seniors Act''.

SEC. 2. CERTAIN HOME CARE EXPENSES TREATED AS QUALIFIED DISTRIBUTIONS 
 FROM HEALTH SAVINGS ACCOUNTS.

    (a) In General.--

Section 223
            (d) (2) of the Internal Revenue Code of 
1986 is amended--

    (1) by striking ``medical care (as defined in 

section 213
            (d) )'' in subparagraph
        (A) and inserting ``specified medical 
 care'', and

    (2) by adding at the end the following new subparagraph:
 ``
        (E) Specified medical care.--For purposes of this 
 paragraph--
 ``
            (i) In general.--The term `specified 
 medical care' means medical care (as defined in 
 

section 213
            (d) ) and qualified home care.
 ``
            (ii) Qualified home care.--The term 
 `qualified home care' means a contract to 
 provide 3 or more of the following services in 
 the residence of the service recipient:
 ``
            (I) Assistance with eating.
 ``
            (II) Assistance with toileting.
 ``
            (III) Assistance with 
 transferring.
 ``
            (IV) Assistance with bathing.
 ``
            (V) Assistance with dressing.
 ``
            (VI) Assistance with continence.
 ``
            (VII) Medication adherence.
 Such term shall not include any contract unless 
 the services provided pursuant to such contract 
 are provided by a service provider which is 
 licensed by the State to provide such services 
 or such services are otherwise provided in a 
 manner that is consistent with State 
 requirements.
 ``
            (iii) Related parties.--The term 
 `qualified home care' shall not include any 
 contract which is, directly or indirectly, 
 between a service provider and a service 
 recipient who are related within the meaning of 
 

section 267

    (b) or 707

    (b) .''.

    (b) Effective Date.--The amendments made by this section shall 
apply to amounts paid with respect to taxable years beginning after the 
date of the enactment of this Act.
            (c) Promotion of Public Awareness of In-Home Service Expenses 
Eligible for Tax-Free Distribution From Health Savings Accounts.--The 
Secretary of Health and Human Services, in consultation with the 
Secretary of the Treasury, shall carry out a campaign to increase 
public awareness of the in-home service expenses that are eligible for 
tax-free distribution from health savings accounts.
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