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House Bill 2898
117th Congress(2021-2022)
Homecare for Seniors Act
Introduced
Introduced
Introduced in House on Apr 28, 2021
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Introduced in House 
Apr 28, 2021
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Introduced in House(Apr 28, 2021)
Apr 28, 2021
Not Scanned for Linkage
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
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H. R. 2898 (Introduced-in-House)


117th CONGRESS
1st Session
H. R. 2898


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

April 28, 2021

Ms. Porter (for herself, Mr. Bacon, Mr. Smith of Nebraska, Ms. Jackson Lee, Mr. Malinowski, Mr. Raskin, Mr. Fortenberry, Mr. Van Drew, Mr. Grijalva, Mr. Cooper, Ms. Wilson of Florida, Mrs. Walorski, Ms. Williams of Georgia, Mrs. Axne, Mr. Fitzpatrick, Mr. Griffith, Mr. San Nicolas, Mr. Grothman, Mr. Cline, Ms. Herrera Beutler, and Mr. Soto) 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 pursuant to such contract are provided by a service provider which is licensed by the State to provide such services or such services are otherwise provided in a manner that is consistent with State requirements.

“(iii) RELATED PARTIES.—The term ‘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).”.

(b) 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.

(c) 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.