Homecare for Seniors Act
This bill allows tax-exempt distributions from health savings accounts (HSAs) to be used for qualified home care.
Qualified home care means a contract to provide three or more of the following services in the residence of the service recipient
The Department of Health and Human Services must carry out a campaign to increase public awareness of the in-home service expenses that are eligible for tax-free distribution from HSAs.
[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2898 Introduced in House (IH)]
<DOC>
117th CONGRESS
1st Session
H. R. 2898
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
April 28, 2021
Ms. Porter (for herself, Mr. Bacon, Mr. Smith of Nebraska, Ms. Jackson
Lee, Mr. Malinowski, Mr. Raskin, Mr. Fortenberry, Mr. Van Drew, Mr.
Grijalva, Mr. Cooper, Ms. Wilson of Florida, Mrs. Walorski, Ms.
Williams of Georgia, Mrs. Axne, Mr. Fitzpatrick, Mr. Griffith, Mr. San
Nicolas, Mr. Grothman, Mr. Cline, Ms. Herrera Beutler, and Mr. Soto)
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.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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