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To amend the Internal Revenue Code of 1986 to allow qualified distributions from health savings accounts for certain home care expenses.
Summary
This bill allows people to use health savings accounts to pay tax-free for in-home care services. Eligible services include assistance with eating, toileting, bathing, dressing, medication adherence, and other activities of daily living, provided by state-licensed providers. At least three of these services must be included in the care contract. The Department of Health and Human Services must conduct a public awareness campaign about this tax benefit.
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. Smith, Adrian [R-NE-3] (R-NE)
3 cosponsors
Actions (2)
- Jun 27, 2025 Referred to the House Committee on Ways and Means. · house
- Jun 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
June 27, 2025
Mr. Smith of Nebraska (for himself and Mr. Panetta) 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 qualified distributions from health savings accounts for certain home care expenses.
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 “Homecare for Seniors Act”.
SEC. 2. CERTAIN HOME CARE EXPENSES TREATED AS QUALIFIED DISTRIBUTIONS FROM HEALTH SAVINGS ACCOUNTS.
(a) In General.—Section 223(d)(2) of the Internal Revenue Code of 1986 is amended—
(1) by striking “medical care (as defined in section 213(d))” in subparagraph (A) and inserting “specified medical care”, and
(2) by adding at the end the following new subparagraph:
“(E) Specified medical care.—For purposes of this paragraph—
“(i) In general.—The term ‘specified medical care’ means medical care (as defined in section 213(d)) and qualified home care.
“(ii) Qualified home care.—The term ‘qualified home care’ means a contract to provide 3 or more of the following services in the residence of the service recipient:
“(I) Assistance with eating.
“(II) Assistance with toileting.
“(III) Assistance with transferring.
“(IV) Assistance with bathing.
“(V) Assistance with dressing.
“(VI) Assistance with continence.
“(VII) Medication adherence. Such term shall not include any contract unless the services provided pursuant to such contract are provided by a service provider which is licensed by the State to provide such services or such services are otherwise provided in a manner that is consistent with State requirements.
“(iii) Related parties.—The term ‘qualified home care’ shall not include any contract which is, directly or indirectly, between a service provider and a service recipient who are related within the meaning of section 267(b) or 707(b).”.
(b) Effective Date.—The amendments made by this section shall apply to amounts paid with respect to taxable years beginning after the date of the enactment of this Act.
(c) Promotion of Public Awareness of In-Home Service Expenses Eligible for Tax-Free Distribution From Health Savings Accounts.—The Secretary of Health and Human Services, in consultation with the Secretary of the Treasury, shall carry out a campaign to increase public awareness of the in-home service expenses that are eligible for tax-free distribution from health savings accounts. <all>
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