[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5774 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 5774

To amend the Internal Revenue Code of 1986 to clarify the treatment of 
distributions from health savings accounts for long-term care services.


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 27, 2023

   Mr. Smith of Nebraska (for himself and Ms. Porter) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to clarify the treatment of 
distributions from health savings accounts for long-term care services.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CLARIFICATION OF TREATMENT OF DISTRIBUTIONS FROM HEALTH 
              SAVINGS ACCOUNT FOR LONG-TERM CARE SERVICES.

    (a) In General.--Section 223(d)(2)(A) of the Internal Revenue Code 
of 1986 is amended by inserting before the last sentence the following: 
``Such term includes amounts paid for qualified long-term care services 
(as defined in section 7702B(c)).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to amounts paid after the date of the enactment of this Act.
    (c) In Inference.--Nothing contained in this section or the 
amendment made thereby shall be construed to create any inference with 
respect to any amounts paid on or before such date.
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