H.R. 1140 — Introduced in House

I 113th CONGRESS 1st Session H. R. 1140 IN THE HOUSE OF REPRESENTATIVES March 13, 2013 Mr. Owens 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 permit the medical expenses of dependents who have not attained age 27 to be paid from a health savings account. 1. Short title This Act may be cited as the Family Friendly HSA Improvement Act of 2013. 2. Medical expenses of dependents who have not attained age 27 permitted to be paid from health savings accounts (a) In general Subparagraph (A) of section 223(d)(2) of the Internal Revenue Code of 1986 (defining qualified medical expenses) is amended by inserting and determined by substituting age of 27 for age of 19 in subsection (c)(3)(A)(i) thereof before ) of such individual. (b) Effective date The amendment made by this section shall apply to amounts paid from health savings accounts after the date of the enactment of this Act.