I
119THCONGRESS
1
STSESSION H. R. 138
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.
IN THE HOUSE OF REPRESENTATIVES
JANUARY3, 2025
Mr. B
UCHANAN(for himself and Mr. THOMPSONof California) 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 ex-
penses for parents to be taken into account as medical
expenses, and for other purposes.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Lowering Costs for 4
Caregivers Act of 2025’’. 5
SEC. 2. HEALTH SAVINGS ACCOUNTS. 6
(a) I
NGENERAL.—Subparagraph (A) of section 7
223(d)(2) of the Internal Revenue Code of 1986 is amend-8
ed by inserting ‘‘, any parent of either such individual or 9
such spouse’’ after ‘‘the spouse of such individual’’. 10
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(b) EFFECTIVEDATE.—The amendment made by 1
this section shall apply to amounts paid after December 2
31, 2024. 3
SEC. 3. FLEXIBLE SPENDING AND HEALTH REIMBURSE-4
MENT ARRANGEMENTS. 5
(a) I
NGENERAL.—Subsection (b) of section 105 of 6
the Internal Revenue Code of 1986 is amended by adding 7
at the end the following: ‘‘A health flexible spending ar-8
rangement or health reimbursement arrangement shall not 9
fail to be treated as meeting the requirements of this sub-10
section or section 106, and no amount shall be included 11
in gross income of the taxpayer, solely because, under the 12
arrangement, the taxpayer may use amounts contributed 13
to such arrangement for medical care (as defined in sec-14
tion 213(d), without regard to paragraph (1)(D) thereof) 15
for a parent of the taxpayer or of the spouse of the tax-16
payer.’’. 17
(b) E
FFECTIVEDATE.—The amendment made by 18
this section shall apply to expenses incurred after Decem-19
ber 31, 2024. 20
SEC. 4. ARCHER MSAS. 21
(a) I
NGENERAL.—Subparagraph (A) of section 22
220(d)(2) of the Internal Revenue Code of 1986 is amend-23
ed by inserting ‘‘, any parent of either such individual or 24
such spouse’’ after ‘‘the spouse of such individual’’. 25
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(b) EFFECTIVEDATE.—The amendment made by 1
this section shall apply to amounts paid after December 2
31, 2024. 3
Æ
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