Section 1 Short title
This Act may be cited as the “Addiction Recovery through Family Health Accounts Act”.
Addiction Recovery through Family Health Accounts Act
A BILL
To amend the Internal Revenue Code of 1986 to expand the family members with respect to whom treatment for alcohol and drug addiction is treated as a qualified medical expense for purposes of health reimbursement arrangements, health flexible spending arrangements, and health savings accounts.
Sec. 2 Expansion of family members with respect to whom treatment for alcohol and drug addiction is a qualified medical expense for purposes of health reimbursement arrangements, health flexible spending arrangements, and health savings accounts
Health reimbursement arrangements and health flexible spending arrangements— Section 106 of such Code is amended by adding at the end the following new subsection:
“(g) Reimbursements for alcohol and drug addiction treatment for family members
“(1) In general—For purposes of this section and section 105, reimbursement for expenses incurred for alcohol and drug addiction treatment for a specified family member of the taxpayer shall be treated in the same manner as if such expenses were incurred for a dependent (within the meaning of section 105(b)) of such taxpayer.
“(2) Specified family member—For purposes of this subsection, the term “specified family member” means—
“(A) any individual who bears a relationship to the taxpayer described in section 152(d)(2),
“(B) any first cousin of the taxpayer (or the taxpayer’s spouse), and
“(C) the spouse of any individual described in subparagraph (A) or (B).
“(3) Alcohol and drug addiction treatment—For purposes of this subsection the term “alcohol and drug addiction treatment” means treatment for addiction to alcohol or drugs, other than smoking-cessation programs and other treatments for addiction to nicotine.”
Health savings accounts— Section 223(d)(2) of such Code is amended by adding at the end the following new subparagraph:
“(D) Alcohol and drug addiction treatment for family members—In the case of any amount paid for alcohol and drug addiction treatment (as defined in section 106(g)(3)) for a specified family member (as defined in section 106(g)(2)) of the account beneficiary, such expense shall be treated for purposes of this section in the same manner as if such expense were paid for a dependent (within the meaning of subparagraph (A)) of such account beneficiary.”
Archer MSAs— Section 220(d)(2) of such Code is amended by adding at the end the following new subparagraph:
“(D) Alcohol and drug addiction treatment for family members—In the case of any amount paid for alcohol and drug addiction treatment (as defined in section 106(g)(3)) for a specified family member (as defined in section 106(g)(2)) of an account holder, such expense shall be treated for purposes of this section in the same manner as if such expense were paid for a dependent (within the meaning of subparagraph (A)) of such account holder.”
Effective date— The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.