[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 1399 Introduced in Senate (IS)]
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117th CONGRESS
1st Session
S. 1399
To amend the Internal Revenue Code of 1986 to allow qualified
distributions from health savings accounts for certain home care
expenses.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
April 27, 2021
Ms. Sinema (for herself, Mr. Portman, Mr. Rubio, and Mr. Carper)
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 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 (as defined in subparagraph (E))''; 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--
``(I) medical care (as defined in
section 213(d)), and
``(II) qualified home care.
``(ii) Qualified home care.--The term
`qualified home care' means services provided
pursuant to a contract to provide 3 or more of
the following 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 services unless
such services 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
services provided pursuant to any contract
which is entered into, 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) Conforming Amendments.--Section 223(d)(2) of the Internal
Revenue Code of 1986, as amended by subsection (a), is further
amended--
(1) by striking the second sentence of subparagraph (A),
and
(2) by striking ``this paragraph, the term'' in
subparagraph (D) and inserting ``this paragraph--
``(i) In general.--Amounts paid for
menstrual care products shall be treated as
paid for specified medical care.
``(ii) Definition.--The term''.
(c) 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.
(d) 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.
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