[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3184 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 3184

   To amend the Internal Revenue Code of 1986 to permit the medical 
 expenses of dependents who have not attained age 26 to be paid from a 
                        health savings account.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 23, 2015

Mrs. Lawrence 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 26 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 ``Youth Parity Act''.

SEC. 2. MEDICAL EXPENSES OF DEPENDENTS WHO HAVE NOT ATTAINED AGE 26 
              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 26' 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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