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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.
Summary
The bill amends the tax code to allow expenses for a parent of the taxpayer or spouse to qualify as medical expenses under Health Savings Accounts, Flexible Spending Arrangements, Health Reimbursement Arrangements, and Archer Medical Savings Accounts. This allows individuals to use these tax-advantaged accounts to pay for their parents' medical expenses in addition to expenses for themselves and their spouses. The 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
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC)
- Rep. Amodei, Mark E. [R-NV-2] (R-NV)
- Rep. Bacon, Don [R-NE-2] (R-NE)
- Rep. Bresnahan, Robert P. [R-PA-8] (R-PA)
- Rep. Calvert, Ken [R-CA-41] (R-CA)
- Rep. De La Cruz, Monica [R-TX-15] (R-TX)
- Rep. Fulcher, Russ [R-ID-1] (R-ID)
- Rep. Gooden, Lance [R-TX-5] (R-TX)
- Rep. Goodlander, Maggie [D-NH-2] (D-NH)
- Rep. Hoyle, Val T. [D-OR-4] (D-OR)
- Rep. Kiggans, Jennifer A. [R-VA-2] (R-VA)
- Rep. Kim, Young [R-CA-40] (R-CA)
- Rep. Lawler, Michael [R-NY-17] (R-NY)
- Rep. Magaziner, Seth [D-RI-2] (D-RI)
- Rep. Moran, Nathaniel [R-TX-1] (R-TX)
- Rep. Neguse, Joe [D-CO-2] (D-CO)
- Rep. Nunn, Zachary [R-IA-3] (R-IA)
- Rep. Pfluger, August [R-TX-11] (R-TX)
- Rep. Riley, Josh [D-NY-19] (D-NY)
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY)
- Rep. Tenney, Claudia [R-NY-24] (R-NY)
- Rep. Thompson, Glenn [R-PA-15] (R-PA)
- Rep. Thompson, Mike [D-CA-4] (D-CA)
- Rep. Tonko, Paul [D-NY-20] (D-NY)
- Rep. Van Drew, Jefferson [R-NJ-2] (R-NJ)
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA)
- Rep. Wittman, Robert J. [R-VA-1] (R-VA)
- Rescom. Hernández, Pablo Jose [D-PR-At Large] (D-PR)
Money behind the sponsor
Top reported contributors to Vern Buchanan’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- SELECT MEDICAL CORPORATION $43,200
- FLORIDA CRYSTALS $16,100
- DERICK DERMATOLOGY $13,200
- BLACKSTONE $8,100
- CASL $7,609
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Vern Buchanan → · Outside spending →
Actions (2)
- Jan 3, 2025 Referred to the House Committee on Ways and Means. · house
- 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).
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
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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