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HR 138
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Lowering Costs for Caregivers Act of 2025

To amend the Internal Revenue Code of 1986 to allow expenses for parents to be taken into account as medical expenses, and for other purposes.

Introduced Jan 3, 2025

Latest action (Jan 3, 2025) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Healthcare
Legislative subjects (5)
Bank accounts, deposits, capitalFamily relationshipsHealth care costs and insuranceIncome tax deductionsIncome tax exclusion

Summary
  • Allows Health Savings Accounts to be used to pay for medical expenses of the account holder's parents or their spouse's parents.
  • Allows Flexible Spending Arrangements and Health Reimbursement Arrangements to be used to pay for medical expenses of the taxpayer's parents or their spouse's parents.
  • Allows Archer Medical Savings Accounts to be used to pay for medical expenses of the account holder's parents or their spouse's parents.
  • All amendments are effective for amounts paid or expenses incurred after December 31, 2024.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
28 cosponsors

Actions (2)
  1. Jan 3, 2025 Referred to the House Committee on Ways and Means. · house
  2. Jan 3, 2025 Introduced in House

More bills on these subjects (8)

Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).

  • HR 1654 — CUTS Act (shares 4 subjects)
  • HR 1 — An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. (shares 3 subjects)
  • HR 191 — Inflation Reduction Act of 2025 (shares 3 subjects)
  • HR 7314 — Advancing Commonsense Policies Act (shares 2 subjects)
  • S 327 — HONOR Act (shares 2 subjects)
  • HR 7148 — Consolidated Appropriations Act, 2026 (shares 2 subjects)
  • HR 5371 — Continuing Appropriations, Agriculture, Legislative Branch, Military Construction and Veterans Affairs, and Extensions Act, 2026 (shares 2 subjects)
  • HR 1968 — Full-Year Continuing Appropriations and Extensions Act, 2025 (shares 2 subjects)

Text versions (1)
  • Introduced in House · Jan 3, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

January 3, 2025

Mr. Buchanan (for himself and Mr. Thompson of California) 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 allow expenses for parents to be taken into account as medical expenses, and for other purposes.

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 “Lowering Costs for Caregivers Act of 2025”.

SEC. 2. HEALTH SAVINGS ACCOUNTS.

(a) In General.—Subparagraph (A) of section 223(d)(2) of the Internal Revenue Code of 1986 is amended by inserting “, any parent of either such individual or such spouse” after “the spouse of such individual”.

(b) Effective Date.—The amendment made by this section shall apply to amounts paid after December 31, 2024.

SEC. 3. FLEXIBLE SPENDING AND HEALTH REIMBURSEMENT ARRANGEMENTS.

(a) In General.—Subsection (b) of section 105 of the Internal Revenue Code of 1986 is amended by adding at the end the following: “A health flexible spending arrangement or health reimbursement arrangement shall not fail to be treated as meeting the requirements of this subsection or section 106, and no amount shall be included in gross income of the taxpayer, solely because, under the arrangement, the taxpayer may use amounts contributed to such arrangement for medical care (as defined in section 213(d), without regard to paragraph

(1)(D) thereof) for a parent of the taxpayer or of the spouse of the taxpayer.”.

(b) Effective Date.—The amendment made by this section shall apply to expenses incurred after December 31, 2024.

SEC. 4. ARCHER MSAS.

(a) In General.—Subparagraph (A) of section 220(d)(2) of the Internal Revenue Code of 1986 is amended by inserting “, any parent of either such individual or such spouse” after “the spouse of such individual”.

(b) Effective Date.—The amendment made by this section shall apply to amounts paid after December 31, 2024. <all>

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