Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2436 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2436
5	5	To amend the Internal Revenue Code of 1986 to treat distributions from
6	6	health savings accounts for funeral expenses of the account beneficiary
7	7	as qualified distributions.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	MARCH27, 2025
10	10	Mr. H
11	11	ERNof Oklahoma introduced the following bill; which was referred to
12	12	the Committee on Ways and Means
13	13	A BILL
14	14	To amend the Internal Revenue Code of 1986 to treat dis-
15	15	tributions from health savings accounts for funeral ex-
16	16	penses of the account beneficiary as qualified distribu-
17	17	tions.
18	18	Be it enacted by the Senate and House of Representa-1
19	19	tives of the United States of America in Congress assembled, 2
20	20	SECTION 1. DISTRIBUTIONS FROM HEALTH SAVINGS AC-3
21	21	COUNTS FOR FUNERAL EXPENSES OF THE 4
22	22	ACCOUNT BENEFICIARY TREATED AS QUALI-5
23	23	FIED DISTRIBUTIONS. 6
24	24	(a) I
25	25	NGENERAL.—Section 223(d)(2)(A) of the Inter-7
26	26	nal Revenue Code of 1986 is amended by striking ‘‘men-8
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29	29	•HR 2436 IH
30	30	strual care products’’ and inserting ‘‘menstrual care prod-1
31	31	ucts, or funeral expenses of the account beneficiary,’’. 2
32	32	(b) F
33	33	UNERALEXPENSES.—Section 223(d)(2) of such 3
34	34	Code is amended by adding at the end the following new 4
35	35	subparagraph: 5
36	36	‘‘(E) F
37	37	UNERAL EXPENSES.— 6
38	38	‘‘(i) I
39	39	N GENERAL.—For purposes of 7
40	40	this paragraph, the term ‘funeral expenses’ 8
41	41	means the amounts paid incident to the 9
42	42	care and disposition of the remains of an 10
43	43	account beneficiary following the death of 11
44	44	such beneficiary, including the amounts 12
45	45	paid for burial, cremation, embalming, in-13
46	46	terment, or inurnment of the remains, 14
47	47	preparation of the remains for such burial, 15
48	48	cremation, embalming, interment, or 16
49	49	inurnment, furnishing of clothing for the 17
50	50	remains, furnishing of a casket or urn, a 18
51	51	hearse service, a funeral director’s services, 19
52	52	a funeral venue fee, transportation of the 20
53	53	remains to the place designated for the dis-21
54	54	position of the remains, grave digging, fur-22
55	55	nishing of a grave liner, and furnishing of 23
56	56	a grave plot. 24
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59	59	•HR 2436 IH
60	60	‘‘(ii) LIMITATION.—The aggregate 1
61	61	amount treated as funeral expenses under 2
62	62	this section with respect to any account 3
63	63	beneficiary shall not exceed $5,000.’’. 4
64	64	(c) C
65	65	OORDINATIONWITHRULES FORTREATMENT 5
66	66	OFACCOUNTINCIDENT TODEATH OFBENEFICIARY.— 6
67	67	Section 223(f)(8)(B)(ii) of such Code is amended by add-7
68	68	ing at the end the following new subclause: 8
69	69	‘‘(III) P
70	70	ERIOD FOR TREATMENT 9
71	71	OF FUNERAL EXPENSES AS INCURRED 10
72	72	BEFORE DEATH.—For the 90-day pe-11
73	73	riod beginning on the date of the 12
74	74	death of an account beneficiary, the 13
75	75	funeral expenses (as that term is de-14
76	76	fined in subsection (d)(2)(E)) of such 15
77	77	beneficiary shall be treated as if in-16
78	78	curred immediately before the death 17
79	79	of such beneficiary.’’. 18
80	80	(d) E
81	81	FFECTIVEDATE.—The amendments made by 19
82	82	this section shall apply to amounts paid after the date of 20
83	83	the enactment of this Act, in taxable years ending after 21
84	84	such date. 22
85	85	Æ
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