[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1140 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 1140

   To amend the Internal Revenue Code of 1986 to permit the medical 
 expenses of dependents who have not attained age 27 to be paid from a 
                        health savings account.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 13, 2013

  Mr. Owens 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 permit the medical 
 expenses of dependents who have not attained age 27 to be paid from a 
                        health savings account.

    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 ``Family Friendly HSA Improvement Act 
of 2013''.

SEC. 2. MEDICAL EXPENSES OF DEPENDENTS WHO HAVE NOT ATTAINED AGE 27 
              PERMITTED TO BE PAID FROM HEALTH SAVINGS ACCOUNTS.

    (a) In General.--Subparagraph (A) of section 223(d)(2) of the 
Internal Revenue Code of 1986 (defining qualified medical expenses) is 
amended by inserting ``and determined by substituting `age of 27' for 
`age of 19' in subsection (c)(3)(A)(i) thereof'' before ``) of such 
individual''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid from health savings accounts after the date of the 
enactment of this Act.
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