To amend the Internal Revenue Code of 1986 to treat distributions from health savings accounts for funeral expenses of the account beneficiary as qualified distributions.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2436 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 2436 To amend the Internal Revenue Code of 1986 to treat distributions from health savings accounts for funeral expenses of the account beneficiary as qualified distributions. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 27, 2025 Mr. Hern of Oklahoma 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 treat distributions from health savings accounts for funeral expenses of the account beneficiary as qualified distributions. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. DISTRIBUTIONS FROM HEALTH SAVINGS ACCOUNTS FOR FUNERAL EXPENSES OF THE ACCOUNT BENEFICIARY TREATED AS QUALIFIED DISTRIBUTIONS. (a) In General.--Section 223(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking ``menstrual care products'' and inserting ``menstrual care products, or funeral expenses of the account beneficiary,''. (b) Funeral Expenses.--Section 223(d)(2) of such Code is amended by adding at the end the following new subparagraph: ``(E) Funeral expenses.-- ``(i) In general.--For purposes of this paragraph, the term `funeral expenses' means the amounts paid incident to the care and disposition of the remains of an account beneficiary following the death of such beneficiary, including the amounts paid for burial, cremation, embalming, interment, or inurnment of the remains, preparation of the remains for such burial, cremation, embalming, interment, or inurnment, furnishing of clothing for the remains, furnishing of a casket or urn, a hearse service, a funeral director's services, a funeral venue fee, transportation of the rem