Addiction Recovery through Family Deductions Act

Addiction Recovery through Family Deductions Act

This bill amends the Internal Revenue Code to expand certain deductions and exclusions to include expenses related to alcohol and drug addiction treatments for specified family members who are not dependents.

The bill allows the expenses to be treated as: (1) medical care for the purpose of the deduction for medical care, and (2) qualified Indian health care benefits for the purpose of the exclusion from gross income of the value of any qualified Indian health care benefit.

The bill also allows insurance covering alcohol and drug addiction treatment for the non-dependent family members to be treated as insurance that constitutes medical care for the purpose of the deduction for health-insurance costs of self-employed individuals.

[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6263 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 6263

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 medical expense for certain purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 28, 2016

 Mr. MacArthur (for himself and Mr. Moulton) 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 medical expense for certain purposes.

    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 
Deductions Act''.

SEC. 2. EXPANSION OF FAMILY MEMBERS WITH RESPECT TO WHOM TREATMENT FOR 
              ALCOHOL AND DRUG ADDICTION IS A MEDICAL EXPENSE FOR 
              CERTAIN PURPOSES.

    (a) Deduction for Medical Care.--Section 213(d) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(12) Alcohol and drug addiction treatment for family 
        members.--
                    ``(A) In general.--In the case of any expense paid 
                for alcohol and drug addiction treatment for a 
                specified family member of the taxpayer, such expense 
                shall be treated for purposes of this section in the 
                same manner as an expense paid for alcohol and drug 
                addiction treatment for a dependent (within the meaning 
                of subsection (a)) of such taxpayer.
                    ``(B) Specified family member.--For purposes of 
                this paragraph, the term `specified family member' 
                means--
                            ``(i) any individual who bears a 
                        relationship to the taxpayer described in 
                        section 152(d)(2),
                            ``(ii) any first cousin of the taxpayer (or 
                        the taxpayer's spouse), and
                            ``(iii) the spouse of any individual 
                        described in clause (i) or (ii).
                    ``(C) Alcohol and drug addiction treatment.--For 
                purposes of this paragraph, 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 Insurance Costs of Self-Employed Individuals.--Section 
162(l) of such Code is amended by adding at the end the following new 
paragraph:
            ``(1) Insurance covering alcohol and drug addiction 
        treatment for family members.--In the case of alcohol and drug 
        addiction treatment (as defined in section 213(d)(12)(C)) for a 
        specified family member (as defined in section 213(d)(12)((B)) 
        of the taxpayer, such treatment shall be treated for purposes 
        of this section in the same manner as if such treatment were 
        for a dependent of such taxpayer.''.
    (c) Indian Health Care Benefits.--Section 139D of such Code is 
amended by adding at the end the following new subsection:
    ``(g) Alcohol and Drug Addiction Treatment for Family Members.--In 
the case of alcohol and drug addiction treatment (as defined in section 
213(d)(12)(C)) for a specified family member (as defined in section 
213(d)(12)((B)) of a member of an Indian tribe, such treatment shall be 
treated for purposes of this section in the same manner as such 
treatment for a dependent of such a member.''.
    (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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