H. R. 2878
IN THE HOUSE OF REPRESENTATIVES
May 21, 2019
Ms. Porter (for herself, Mr. Smith of Nebraska, Mr. Larson of Connecticut, and Mrs. Walorski) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to allow qualified distributions from health savings accounts for certain home care expenses.
This Act may be cited as the
Homecare for Seniors Act.
Certain home care expenses treated as qualified distributions from health savings accounts
Section 223(d)(2) of the Internal Revenue Code of 1986 is amended—
medical care (as defined in section 213(d) in subparagraph (A) and inserting
specified medical care (as defined in subparagraph (D)); and
by adding at the end the following new subparagraph:
Specified medical care
For purposes of this paragraph—
specified medical care means—
medical care (as defined in section 213(d)), and
qualified home care.
Qualified home care
qualified home care means a contract to provide three or more of the following services in the residence of the service recipient:
Assistance with eating.
Assistance with toileting.
Assistance with transferring.
Assistance with bathing.
Assistance with dressing.
Assistance with continence.
qualified home care shall not include any contract which is, directly or indirectly, between a service provider and a service recipient who are related within the meaning of section 267(b) or 707(b).
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.