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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
This bill would allow taxpayers to use Health Savings Accounts, health flexible spending arrangements, health reimbursement arrangements, and Archer Medical Savings Accounts to pay for medical expenses of their parents or their spouse's parents. Currently, these tax-advantaged accounts can only be used for medical expenses of the taxpayer, their spouse, and their dependents. The changes would become effective for amounts paid or expenses incurred after December 31, 2025.
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)
- Sen. Rosen, Jacky [D-NV] (D-NV)
4 cosponsors
- Sen. Blackburn, Marsha [R-TN] (R-TN)
- Sen. Cassidy, Bill [R-LA] (R-LA)
- Sen. Klobuchar, Amy [D-MN] (D-MN)
- Sen. Murkowski, Lisa [R-AK] (R-AK)
Actions (2)
- May 1, 2025 Read twice and referred to the Committee on Finance. · senate
- May 1, 2025 Introduced in Senate
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.
Full text
IN THE SENATE OF THE UNITED STATES
May 1, 2025
Ms. Rosen (for herself and Mr. Cassidy) introduced the following bill; which was read twice and referred to the Committee on Finance
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, 2025.
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, 2025.
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, 2025. <all>
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