H.R. 3184 — Introduced in House

I 114th CONGRESS 1st Session H. R. 3184 IN THE HOUSE OF REPRESENTATIVES July 23, 2015 Mrs. Lawrence 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 26 to be paid from a health savings account. 1. Short title This Act may be cited as the Youth Parity Act. 2. Medical expenses of dependents who have not attained age 26 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 26 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.