,i  #aadth ,,congress  #b;d ,session    
,h4 ,r4 #fbfc  ,,in ,,the ,,house ,,of  
,,representatives  ,september #bh1      
#bjaf,mr4 ,mac,arthur 7for himself and  
,mr4 ,moulton7 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 medical expense for certain
 purposes4  #a4 ,short title ,this ,act 
may be cited as the ,addiction ,recovery
 through ,family ,deductions ,act4  #b4 
,expansion of family members with       
respect to whom treatment for alcohol   
and drug addiction is a medical expense 
for certain purposes  7a7 ,deduction for
 medical care ,section #bac7;d7 of the  
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#ab7 ,alcohol
 and drug addiction treatment for family
 members  7,a7 ,in general ,in the case 

of any expense paid for alcohol and drug
 addiction treatment for a specified    
family member of the taxpayer1 such     
expense shall be treated for purposes of
 this section in the same manner as an  
expense paid for alcohol and drug       
addiction treatment for a dependent     
7within the meaning of subsection 7a77  
of such taxpayer4  7,b7 ,specified      
family member ,for purposes of this     
paragraph1 the term specified family    
member means-- 7i7 any individual who   
bears a relationship to the taxpayer    
described in section #aeb7;d77#b71  7ii7
 any first cousin of the taxpayer 7or   
the taxpayer's spouse71 and  7iii7 the  
spouse of any individual described in   
clause 7i7 or 7ii74  7,c7 ,alcohol and  
drug addiction treatment ,for purposes  
of this paragraph1 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 insurance     

costs of self-,employed individuals     
,section #afb7l7 of such ,code is       
amended by adding at the end the        
following new paragraph3  7#a7          
,insurance covering alcohol and drug    
addiction treatment for family members  
,in the case of alcohol and drug        
addiction treatment 7as defined in      
section #bac7;d77#ab77;,c77 for a       
specified family member 7as defined in  
section #bac7;d77#ab777;,b77 of the     
taxpayer1 such treatment shall be       
treated for purposes of this section in 
the same manner as if such treatment    
were for a dependent of such taxpayer4  
4  7c7 ,indian health care benefits     
,section #aci;,d of such ,code is       
amended by adding at the end the        
following new subsection3  7g7 ,alcohol 
and drug addiction treatment for family 
members ,in the case of alcohol and drug
 addiction treatment 7as defined in     
section #bac7;d77#ab77;,c77 for a       
specified family member 7as defined in  
section #bac7;d77#ab777;,b77 of a member

 of an ,indian tribe1 such treatment    
shall be treated for purposes of this   
section in the same manner as such      
treatment for a dependent of such a     
member4  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