119 HR 4243 IH: Homecare for Seniors Act U.S. House of Representatives 2025-06-27 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS1st SessionH. R. 4243IN THE HOUSE OF REPRESENTATIVESJune 27, 2025Mr. Smith of Nebraska (for himself and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to allow qualified distributions from health savings accounts for certain home care expenses.

1.

Short title

This Act may be cited as the Homecare for Seniors Act.

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.