Section 1 Short title
This Act may be cited as the “Homecare for Seniors Act”.
Homecare for Seniors Act
A BILL
To amend the Internal Revenue Code of 1986 to allow qualified distributions from health savings accounts for certain home care expenses.
Sec. 2 Certain home care expenses treated as qualified distributions from health savings accounts
by striking “medical care (as defined in section 213(d)” in subparagraph (A) and inserting “specified medical care (as defined in subparagraph (E))”; and
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.
“(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).”
Conforming amendments— Section 223(d)(2) of the Internal Revenue Code of 1986, as amended by subsection (a), is further amended—
by striking the second sentence of subparagraph (A), and
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”
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.
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.