,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #fbfb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #bh1        
#bjaf,mr4 ,mac,arthur 7= himself & ,ms4 
,ku/]7 introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to exp& ! family memb]s )
 respect to :om treatm5t = alcohol &    
drug addiction is treat$ z a qualifi$   
m$ical exp5se = purposes ( heal?        
reimbursem5t arrangem5ts1 heal? flexible
 sp5d+ arrangem5ts1 & heal? sav+s       
acc\nts4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,addiction ,recov]y ?r\gh   
,family ,heal? ,acc\nts ,act4  #b4      
,expansion ( family memb]s ) respect to 
:om treatm5t = alcohol & drug addiction 
is a qualifi$ m$ical exp5se = purposes (
 heal? reimbursem5t arrangem5ts1 heal?  
flexible sp5d+ arrangem5ts1 & heal?     
sav+s acc\nts  7a7 ,heal? reimbursem5t  
arrangem5ts & heal? flexible sp5d+      
arrangem5ts ,section #ajf ( su* ,code is
 am5d$ by add+ at ! end ! foll[+ new    

subsection3  7g7 ,reimbursem5ts =       
alcohol & drug addiction treatm5t =     
family memb]s  7#a7 ,9 g5]al ,= purposes
 ( ?is section & section #aje1          
reimbursem5t = exp5ses incurr$ = alcohol
 & drug addiction treatm5t = a specifi$ 
family memb] ( ! taxpay] %all be treat$ 
9 ! same mann] z if su* exp5ses 7       
incurr$ = a dep5d5t 7)9 ! mean+ (       
section #aje7;b77 ( su* taxpay]4  7#b7  
,specifi$ family memb] ,= purposes ( ?is
 subsection1 ! t]m specifi$ family memb]
 means-- 7,a7 any individual :o be>s a  
relation%ip to ! taxpay] describ$ 9     
section #aeb7;d77#b71  7,b7 any fir/    
c\s9 ( ! taxpay] 7or ! taxpay]'s sp\se71
 &  7,c7 ! sp\se ( any individual       
describ$ 9 subp>agraph 7,a7 or 7,b74    
7#c7 ,alcohol & drug addiction treatm5t 
,= purposes ( ?is subsection ! t]m      
alcohol & drug addiction treatm5t means 
treatm5t = addiction to alcohol or      
drugs1 o!r ?an smok+-cessation programs 
& o!r treatm5ts = addiction to nicot9e4 
4  7b7 ,heal? sav+s acc\nts ,section    

#bbc7;d77#b7 ( su* ,code is am5d$ by    
add+ at ! end ! foll[+ new subp>agraph3 
7,d7 ,alcohol & drug addiction treatm5t 
= family memb]s ,9 ! case ( any am\nt   
paid = alcohol & drug addiction treatm5t
 7z def9$ 9 section #ajf7;g77#c77 = a   
specifi$ family memb] 7z def9$ 9 section
 #ajf7;g77#b77 ( ! acc\nt b5efici>y1 su*
 exp5se %all be treat$ = purposes ( ?is 
section 9 ! same mann] z if su* exp5se 7
 paid = a dep5d5t 7)9 ! mean+ (         
subp>agraph 7,a77 ( su* acc\nt          
b5efici>y4  4  7c7 ,ar*] ,m,s,as        
,section #bbj7;d77#b7 ( su* ,code is    
am5d$ by add+ at ! end ! foll[+ new     
subp>agraph3  7,d7 ,alcohol & drug      
addiction treatm5t = family memb]s ,9 ! 
case ( any am\nt paid = alcohol & drug  
addiction treatm5t 7z def9$ 9 section   
#ajf7;g77#c77 = a specifi$ family memb] 
7z def9$ 9 section #ajf7;g77#b77 ( an   
acc\nt hold]1 su* exp5se %all be treat$ 
= purposes ( ?is section 9 ! same mann] 
z if su* exp5se 7 paid = a dep5d5t 7)9 !
 mean+ ( subp>agraph 7,a77 ( su* acc\nt 

hold]4  4  7d7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4