H.R. 4243

119th CONGRESS 1st Session

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 · Sponsor: Mr. Smith of Nebraska · Committee: Committee on Ways and Means

Table of contents

• H.R. 4243
  • SEC. 1. Short title
  • SEC. 2. Certain home care expenses treated as qualified distributions from health savings accounts

SEC. 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
  • of the Internal Revenue Code of 1986 is amended— Section 223(d)(2)
    • by striking in subparagraph (A) and inserting specified medical care, and
      • (E) Specified medical care
        • For purposes of this paragraph—
          • (i) The term means medical care (as defined in section 213(d)) and qualified home care. specified medical care
          • (ii) The term means a contract to provide 3 or more of the following services in the residence of the service recipient: qualified home care
          • Assistance with eating.
          • Assistance with toileting.
          • Assistance with transferring.
          • Assistance with bathing.
          • Assistance with dressing.
          • Assistance with continence.
          • 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) The term 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). qualified home care
    • by adding at the end the following new subparagraph:
• (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.