,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #fbfc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #bh1        
#bjaf,mr4 ,mac,arthur 7= himself & ,mr4 
,m\lton7 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 m$ical     
exp5se = c]ta9 purposes4  #a4 ,%ort     
title ,?is ,act may be cit$ z !         
,addiction ,recov]y ?r\gh ,family       
,d$uctions ,act4  #b4 ,expansion (      
family memb]s ) respect to :om treatm5t 
= alcohol & drug addiction is a m$ical  
exp5se = c]ta9 purposes  7a7 ,d$uction =
 m$ical c>e ,section #bac7;d7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#ab7 ,alcohol & drug addiction treatm5t
 = family memb]s  7,a7 ,9 g5]al ,9 !    
case ( any exp5se paid = alcohol & drug 
addiction treatm5t = a specifi$ family  
memb] ( ! taxpay]1 su* exp5se %all be   

treat$ = purposes ( ?is section 9 ! same
 mann] z an exp5se paid = alcohol & drug
 addiction treatm5t = a dep5d5t 7)9 !   
mean+ ( subsection 7a77 ( su* taxpay]4  
7,b7 ,specifi$ family memb] ,= purposes 
( ?is p>agraph1 ! t]m specifi$ family   
memb] means-- 7i7 any individual :o be>s
 a relation%ip to ! taxpay] describ$ 9  
section #aeb7;d77#b71  7ii7 any fir/    
c\s9 ( ! taxpay] 7or ! taxpay]'s sp\se71
 &  7iii7 ! sp\se ( any individual      
describ$ 9 clause 7i7 or 7ii74  7,c7    
,alcohol & drug addiction treatm5t ,=   
purposes ( ?is p>agraph1 ! 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? insurance co/s (             
self-,employ$ individuals ,section      
#afb7l7 ( su* ,code is am5d$ by add+ at 
! end ! foll[+ new p>agraph3  7#a7      
,insurance cov]+ alcohol & drug         
addiction treatm5t = family memb]s ,9 ! 
case ( alcohol & drug addiction treatm5t

 7z def9$ 9 section #bac7;d77#ab77;,c77 
= a specifi$ family memb] 7z def9$ 9    
section #bac7;d77#ab777;,b77 ( !        
taxpay]1 su* treatm5t %all be treat$ =  
purposes ( ?is section 9 ! same mann] z 
if su* treatm5t 7 = a dep5d5t ( su*     
taxpay]4  4  7c7 ,indian heal? c>e      
b5efits ,section #aci;,d ( su* ,code is 
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7g7 ,alcohol & drug        
addiction treatm5t = family memb]s ,9 ! 
case ( alcohol & drug addiction treatm5t
 7z def9$ 9 section #bac7;d77#ab77;,c77 
= a specifi$ family memb] 7z def9$ 9    
section #bac7;d77#ab777;,b77 ( a memb] (
 an ,indian tribe1 su* treatm5t %all be 
treat$ = purposes ( ?is section 9 ! same
 mann] z su* treatm5t = a dep5d5t ( su* 
a memb]4  4  7d7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4