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To amend the Internal Revenue Code of 1986 to treat distributions from health savings accounts for funeral expenses of the account beneficiary as qualified distributions.
To amend the Internal Revenue Code of 1986 to treat distributions from health savings accounts for funeral expenses of the account beneficiary as qualified distributions.
Summary
This bill amends the Internal Revenue Code to allow distributions from health savings accounts to pay for funeral expenses of the account beneficiary without incurring tax penalties or income tax on the withdrawal. The bill defines funeral expenses to include costs associated with burial, cremation, embalming, preparation and disposition of remains, caskets or urns, hearse and funeral director services, and related expenses, with a maximum limit of $5,000 per account beneficiary. The bill treats funeral expenses paid within 90 days after the account beneficiary's death as if they were incurred before the beneficiary's death for tax purposes. The amendments apply to amounts paid after the date of enactment in taxable years ending after such date.
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)
- Rep. Hern, Kevin [R-OK-1] (R-OK)
11 cosponsors
- Rep. Carey, Mike [R-OH-15] (R-OH)
- Rep. Davis, Donald G. [D-NC-1] (D-NC)
- Rep. Fitzgerald, Scott [R-WI-5] (R-WI)
- Rep. Hamadeh, Abraham J. [R-AZ-8] (R-AZ)
- Rep. Meuser, Daniel [R-PA-9] (R-PA)
- Rep. Ross, Deborah K. [D-NC-2] (D-NC)
- Rep. Schmidt, Derek [R-KS-2] (R-KS)
- Rep. Steube, W. Gregory [R-FL-17] (R-FL)
- Rep. Tiffany, Thomas P. [R-WI-7] (R-WI)
- Rep. Van Orden, Derrick [R-WI-3] (R-WI)
- Rep. Yakym, Rudy [R-IN-2] (R-IN)
Actions (2)
- Mar 27, 2025 Referred to the House Committee on Ways and Means. · house
- Mar 27, 2025 Introduced in House
Similar bills (6)
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Text versions (1)
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Full text
IN THE HOUSE OF REPRESENTATIVES
March 27, 2025
Mr. Hern of Oklahoma 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 treat distributions from health savings accounts for funeral expenses of the account beneficiary as qualified distributions.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. DISTRIBUTIONS FROM HEALTH SAVINGS ACCOUNTS FOR FUNERAL EXPENSES OF THE ACCOUNT BENEFICIARY TREATED AS QUALIFIED DISTRIBUTIONS.
(a) In General.—Section 223(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking “menstrual care products” and inserting “menstrual care products, or funeral expenses of the account beneficiary,”.
(b) Funeral Expenses.—Section 223(d)(2) of such Code is amended by adding at the end the following new subparagraph:
“(E) Funeral expenses.—
“(i) In general.—For purposes of this paragraph, the term ‘funeral expenses’ means the amounts paid incident to the care and disposition of the remains of an account beneficiary following the death of such beneficiary, including the amounts paid for burial, cremation, embalming, interment, or inurnment of the remains, preparation of the remains for such burial, cremation, embalming, interment, or inurnment, furnishing of clothing for the remains, furnishing of a casket or urn, a hearse service, a funeral director’s services, a funeral venue fee, transportation of the remains to the place designated for the disposition of the remains, grave digging, furnishing of a grave liner, and furnishing of a grave plot.
“(ii) Limitation.—The aggregate amount treated as funeral expenses under this section with respect to any account beneficiary shall not exceed $5,000.”.
(c) Coordination With Rules for Treatment of Account Incident to Death of Beneficiary.—Section 223(f)(8)(B)(ii) of such Code is amended by adding at the end the following new subclause:
“(III) Period for treatment of funeral expenses as incurred before death.—For the 90-day period beginning on the date of the death of an account beneficiary, the funeral expenses (as that term is defined in subsection
(d)(2)(E)) of such beneficiary shall be treated as if incurred immediately before the death of such beneficiary.”.
(d) Effective Date.—The amendments made by this section shall apply to amounts paid after the date of the enactment of this Act, in taxable years ending after such date. <all>
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