Addiction Recovery through Family Health Accounts Act

Addiction Recovery through Family Health Accounts Act

This bill amends the Internal Revenue Code to permit taxpayers to use tax-favored health reimbursement arrangements, health flexible spending arrangements, health savings accounts, and Archer medical savings accounts to pay for alcohol and drug addiction treatments for specified family members as if the expenses were incurred for a dependent.

[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6262 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 6262

To amend the Internal Revenue Code of 1986 to expand the family members 
   with respect to whom treatment for alcohol and drug addiction is 
     treated as a qualified medical expense for purposes of health 
reimbursement arrangements, health flexible spending arrangements, and 
                        health savings accounts.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 28, 2016

  Mr. MacArthur (for himself and Ms. Kuster) 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 expand the family members 
   with respect to whom treatment for alcohol and drug addiction is 
     treated as a qualified medical expense for purposes of health 
reimbursement arrangements, health flexible spending arrangements, and 
                        health savings accounts.

    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 ``Addiction Recovery through Family 
Health Accounts Act''.

SEC. 2. EXPANSION OF FAMILY MEMBERS WITH RESPECT TO WHOM TREATMENT FOR 
              ALCOHOL AND DRUG ADDICTION IS A QUALIFIED MEDICAL EXPENSE 
              FOR PURPOSES OF HEALTH REIMBURSEMENT ARRANGEMENTS, HEALTH 
              FLEXIBLE SPENDING ARRANGEMENTS, AND HEALTH SAVINGS 
              ACCOUNTS.

    (a) Health Reimbursement Arrangements and Health Flexible Spending 
Arrangements.--Section 106 of such Code is amended by adding at the end 
the following new subsection:
    ``(g) Reimbursements for Alcohol and Drug Addiction Treatment for 
Family Members.--
            ``(1) In general.--For purposes of this section and section 
        105, reimbursement for expenses incurred for alcohol and drug 
        addiction treatment for a specified family member of the 
        taxpayer shall be treated in the same manner as if such 
        expenses were incurred for a dependent (within the meaning of 
        section 105(b)) of such taxpayer.
            ``(2) Specified family member.--For purposes of this 
        subsection, the term `specified family member' means--
                    ``(A) any individual who bears a relationship to 
                the taxpayer described in section 152(d)(2),
                    ``(B) any first cousin of the taxpayer (or the 
                taxpayer's spouse), and
                    ``(C) the spouse of any individual described in 
                subparagraph (A) or (B).
            ``(3) Alcohol and drug addiction treatment.--For purposes 
        of this subsection the term `alcohol and drug addiction 
        treatment' means treatment for addiction to alcohol or drugs, 
        other than smoking-cessation programs and other treatments for 
        addiction to nicotine.''.
    (b) Health Savings Accounts.--Section 223(d)(2) of such Code is 
amended by adding at the end the following new subparagraph:
                    ``(D) Alcohol and drug addiction treatment for 
                family members.--In the case of any amount paid for 
                alcohol and drug addiction treatment (as defined in 
                section 106(g)(3)) for a specified family member (as 
                defined in section 106(g)(2)) of the account 
                beneficiary, such expense shall be treated for purposes 
                of this section in the same manner as if such expense 
                were paid for a dependent (within the meaning of 
                subparagraph (A)) of such account beneficiary.''.
    (c) Archer MSAs.--Section 220(d)(2) of such Code is amended by 
adding at the end the following new subparagraph:
                    ``(D) Alcohol and drug addiction treatment for 
                family members.--In the case of any amount paid for 
                alcohol and drug addiction treatment (as defined in 
                section 106(g)(3)) for a specified family member (as 
                defined in section 106(g)(2)) of an account holder, 
                such expense shall be treated for purposes of this 
                section in the same manner as if such expense were paid 
                for a dependent (within the meaning of subparagraph 
                (A)) of such account holder.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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