H.R. 4243

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

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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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