To amend the Internal Revenue Code of 1986 to allow qualified distributions from health savings accounts for certain home care expenses.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill requires 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— by striking medical care (as defined in section. It relies on definition changes, tax rate changes, compliance mandates, and procurement rules. The main policy areas are Healthcare Consumers, Energy, and Healthcare.
Who Benefits and How
The main beneficiaries are the people, organizations, or agencies identified in the bill's substantive provisions.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Patients and health care consumers affected by the bill would take on compliance duties, and Oil and gas producers, refiners, or users affected by the bill would take on compliance duties.
Key Provisions
- Requires 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— by striking medical care (as defined in section...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill requires 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— by striking medical care (as defined in section.
Key Policy Areas
Healthcare Consumers, Energy, Healthcare
Primary Purpose
The bill requires 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— by striking medical care (as defined in section.
Policy Domains
Whole bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Patients and health care consumers affected by the bill
- Oil and gas producers, refiners, or users affected by the bill
- Lobbyists, political organizations, and disclosure users affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Smith of Nebraska (for himself, Ms. Porter, Mr. Bacon, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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