Lowering Costs for Caregivers Act of 2025

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 138 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 138

   To amend the Internal Revenue Code of 1986 to allow expenses for 
  parents to be taken into account as medical expenses, and for other 
                               purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 3, 2025

 Mr. Buchanan (for himself and Mr. Thompson of California) 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 expenses for 
  parents to be taken into account as medical expenses, and for other 
                               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 ``Lowering Costs for Caregivers Act of 
2025''.

SEC. 2. HEALTH SAVINGS ACCOUNTS.

    (a) In General.--Subparagraph (A) of section 223(d)(2) of the 
Internal Revenue Code of 1986 is amended by inserting ``, any parent of 
either such individual or such spouse'' after ``the spouse of such 
individual''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid after December 31, 2024.

SEC. 3. FLEXIBLE SPENDING AND HEALTH REIMBURSEMENT ARRANGEMENTS.

    (a) In General.--Subsection (b) of section 105 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following: ``A 
health flexible spending arrangement or health reimbursement 
arrangement shall not fail to be treated as meeting the requirements of 
this subsection or section 106, and no amount shall be included in 
gross income of the taxpayer, solely because, under the arrangement, 
the taxpayer may use amounts contributed to such arrangement for 
medical care (as defined in section 213(d), without regard to paragraph 
(1)(D) thereof) for a parent of the taxpayer or of the spouse of the 
taxpayer.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to expenses incurred after December 31, 2024.

SEC. 4. ARCHER MSAS.

    (a) In General.--Subparagraph (A) of section 220(d)(2) of the 
Internal Revenue Code of 1986 is amended by inserting ``, any parent of 
either such individual or such spouse'' after ``the spouse of such 
individual''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid after December 31, 2024.
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