Homecare for Seniors Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 4243 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 4243 To amend the Internal Revenue Code of 1986 to allow qualified distributions from health savings accounts for certain home care expenses. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES June 27, 2025 Mr. Smith of Nebraska (for himself and Mr. Panetta) 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 qualified distributions from health savings accounts for certain home care expenses. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Homecare for Seniors Act''. SEC. 2. CERTAIN HOME CARE EXPENSES TREATED AS QUALIFIED DISTRIBUTIONS FROM HEALTH SAVINGS ACCOUNTS. (a) In General.--Section 223(d)(2) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``medical care (as defined in section 213(d))'' in subparagraph (A) and inserting ``specified medical care'', and (2) 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 medical care (as defined in section 213(d)) and qualified home care. ``(ii) Qualified home care.--The term `qualified home care' means a contract to provide 3 or more of the following services 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. Such term shall not include any contract unless the services provided pu