,i  #aadth ,,congress  #b;d ,session    
,h4 ,r4 #fbfb  ,,in ,,the ,,house ,,of  
,,representatives  ,september #bh1      
#bjaf,mr4 ,mac,arthur 7for himself and  
,ms4 ,kuster7 introduced the following  
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to expand the family    
members with respect to whom treatment  
for alcohol and drug addiction is       
treated as a qualified medical expense  
for purposes of health reimbursement    
arrangements1 health flexible spending  
arrangements1 and health savings        
accounts4  #a4 ,short title ,this ,act  
may be cited as the ,addiction ,recovery
 through ,family ,health ,accounts ,act4
  #b4 ,expansion of family members with 
respect to whom treatment for alcohol   
and drug addiction is a qualified       
medical expense for purposes of health  
reimbursement arrangements1 health      
flexible spending arrangements1 and     
health savings accounts  7a7 ,health    

reimbursement arrangements and health   
flexible spending arrangements ,section 
#ajf of such ,code is amended by adding 
at the end the following new subsection3
  7g7 ,reimbursements for alcohol and   
drug addiction treatment for family     
members  7#a7 ,in general ,for purposes 
of this section and section #aje1       
reimbursement for expenses incurred for 
alcohol and drug addiction treatment for
 a specified family member of the       
taxpayer shall be treated in the same   
manner as if such expenses were incurred
 for a dependent 7within the meaning of 
section #aje7;b77 of such taxpayer4     
7#b7 ,specified family member ,for      
purposes of this subsection1 the term   
specified family member means-- 7,a7 any
 individual who bears a relationship to 
the taxpayer described in section       
#aeb7;d77#b71  7,b7 any first cousin of 
the taxpayer 7or the taxpayer's spouse71
 and  7,c7 the spouse of any individual 
described in subparagraph 7,a7 or 7,b74 
7#c7 ,alcohol and drug addiction        

treatment ,for purposes of this         
subsection the term alcohol and drug    
addiction treatment means treatment for 
addiction to alcohol or drugs1 other    
than smoking-cessation programs and     
other treatments for addiction to       
nicotine4  4  7b7 ,health savings       
accounts ,section #bbc7;d77#b7 of such  
,code is amended by adding at the end   
the following new subparagraph3  7,d7   
,alcohol and drug addiction treatment   
for family members ,in the case of any  
amount paid for alcohol and drug        
addiction treatment 7as defined in      
section #ajf7;g77#c77 for a specified   
family member 7as defined in section    
#ajf7;g77#b77 of the account            
beneficiary1 such expense shall be      
treated for purposes of this section in 
the same manner as if such expense were 
paid for a dependent 7within the meaning
 of subparagraph 7,a77 of such account  
beneficiary4  4  7c7 ,archer ,m,s,as    
,section #bbj7;d77#b7 of such ,code is  
amended by adding at the end the        

following new subparagraph3  7,d7       
,alcohol and drug addiction treatment   
for family members ,in the case of any  
amount paid for alcohol and drug        
addiction treatment 7as defined in      
section #ajf7;g77#c77 for a specified   
family member 7as defined in section    
#ajf7;g77#b77 of an account holder1 such
 expense shall be treated for purposes  
of this section in the same manner as if
 such expense were paid for a dependent 
7within the meaning of subparagraph     
7,a77 of such account holder4  4  7d7   
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4