| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 138 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to allow expenses for parents |
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| 6 | 6 | | to be taken into account as medical expenses, and for other purposes. |
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| 7 | 7 | | IN THE HOUSE OF REPRESENTATIVES |
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| 8 | 8 | | JANUARY3, 2025 |
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| 9 | 9 | | Mr. B |
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| 10 | 10 | | UCHANAN(for himself and Mr. THOMPSONof California) introduced the |
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| 11 | 11 | | following bill; which was referred to the Committee on Ways and Means |
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| 12 | 12 | | A BILL |
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| 13 | 13 | | To amend the Internal Revenue Code of 1986 to allow ex- |
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| 14 | 14 | | penses for parents to be taken into account as medical |
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| 15 | 15 | | expenses, and for other purposes. |
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| 16 | 16 | | Be it enacted by the Senate and House of Representa-1 |
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| 17 | 17 | | tives of the United States of America in Congress assembled, 2 |
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| 18 | 18 | | SECTION 1. SHORT TITLE. 3 |
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| 19 | 19 | | This Act may be cited as the ‘‘Lowering Costs for 4 |
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| 20 | 20 | | Caregivers Act of 2025’’. 5 |
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| 21 | 21 | | SEC. 2. HEALTH SAVINGS ACCOUNTS. 6 |
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| 22 | 22 | | (a) I |
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| 23 | 23 | | NGENERAL.—Subparagraph (A) of section 7 |
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| 24 | 24 | | 223(d)(2) of the Internal Revenue Code of 1986 is amend-8 |
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| 25 | 25 | | ed by inserting ‘‘, any parent of either such individual or 9 |
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| 26 | 26 | | such spouse’’ after ‘‘the spouse of such individual’’. 10 |
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| 27 | 27 | | VerDate Sep 11 2014 17:26 Jan 29, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H138.IH H138 |
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| 28 | 28 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 29 | 29 | | •HR 138 IH |
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| 30 | 30 | | (b) EFFECTIVEDATE.—The amendment made by 1 |
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| 31 | 31 | | this section shall apply to amounts paid after December 2 |
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| 32 | 32 | | 31, 2024. 3 |
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| 33 | 33 | | SEC. 3. FLEXIBLE SPENDING AND HEALTH REIMBURSE-4 |
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| 34 | 34 | | MENT ARRANGEMENTS. 5 |
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| 35 | 35 | | (a) I |
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| 36 | 36 | | NGENERAL.—Subsection (b) of section 105 of 6 |
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| 37 | 37 | | the Internal Revenue Code of 1986 is amended by adding 7 |
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| 38 | 38 | | at the end the following: ‘‘A health flexible spending ar-8 |
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| 39 | 39 | | rangement or health reimbursement arrangement shall not 9 |
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| 40 | 40 | | fail to be treated as meeting the requirements of this sub-10 |
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| 41 | 41 | | section or section 106, and no amount shall be included 11 |
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| 42 | 42 | | in gross income of the taxpayer, solely because, under the 12 |
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| 43 | 43 | | arrangement, the taxpayer may use amounts contributed 13 |
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| 44 | 44 | | to such arrangement for medical care (as defined in sec-14 |
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| 45 | 45 | | tion 213(d), without regard to paragraph (1)(D) thereof) 15 |
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| 46 | 46 | | for a parent of the taxpayer or of the spouse of the tax-16 |
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| 47 | 47 | | payer.’’. 17 |
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| 48 | 48 | | (b) E |
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| 49 | 49 | | FFECTIVEDATE.—The amendment made by 18 |
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| 50 | 50 | | this section shall apply to expenses incurred after Decem-19 |
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| 51 | 51 | | ber 31, 2024. 20 |
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| 52 | 52 | | SEC. 4. ARCHER MSAS. 21 |
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| 53 | 53 | | (a) I |
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| 54 | 54 | | NGENERAL.—Subparagraph (A) of section 22 |
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| 55 | 55 | | 220(d)(2) of the Internal Revenue Code of 1986 is amend-23 |
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| 56 | 56 | | ed by inserting ‘‘, any parent of either such individual or 24 |
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| 57 | 57 | | such spouse’’ after ‘‘the spouse of such individual’’. 25 |
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| 58 | 58 | | VerDate Sep 11 2014 17:26 Jan 29, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H138.IH H138 |
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| 59 | 59 | | ssavage on LAPJG3WLY3PROD with BILLS 3 |
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| 60 | 60 | | •HR 138 IH |
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| 61 | 61 | | (b) EFFECTIVEDATE.—The amendment made by 1 |
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| 62 | 62 | | this section shall apply to amounts paid after December 2 |
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| 63 | 63 | | 31, 2024. 3 |
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| 64 | 64 | | Æ |
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| 65 | 65 | | VerDate Sep 11 2014 17:26 Jan 29, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H138.IH H138 |
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| 66 | 66 | | ssavage on LAPJG3WLY3PROD with BILLS |
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