[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1170 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 1170

To amend the Internal Revenue Code of 1986 to clarify that expenses for 
          blood storage qualify as expenses for medical care.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 24, 2023

 Mr. Arrington (for himself, Mr. Panetta, and Mr. Hern) 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 clarify that expenses for 
          blood storage qualify as expenses for medical care.

    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 ``Access to Future Cures Act''.

SEC. 2. EXPENSES FOR BLOOD STORAGE QUALIFY AS EXPENSES FOR MEDICAL 
              CARE.

    (a) In General.--Section 213(d)(1)(A) of the Internal Revenue Code 
of 1986 is amended by inserting ``(including expenses for storage of 
blood or biomaterial derived from blood)'' after ``function of the 
body''.
    (b) Effective Date.--The amendment made by this section shall apply 
to expenses paid or incurred after the date of the enactment of this 
Act.
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