,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #fhac  ,,in ,,the ,,house ,,of  
,,representatives  ,september #ac1      
#bjah,mr4 ,sam ,johnson of ,texas 7for  
himself and ,mr4 ,larson of             
,connecticut7 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 allow qualified      
distributions from health savings       
account for certain home care expenses4 
#a4 ,short title ,this ,act may be cited
 as the ,homecare for ,seniors ,act4    
#b4 ,certain home care expenses treated 
as qualified distributions from health  
savings accounts  7a7 ,in general       
,section #bbc7;d77#b7 of the ,internal  
,revenue ,code of #aihf is amended--    
7#a7 by striking medical care 7as       
defined in section #bac7;d7 in          
subparagraph 7,a7 and inserting         
specified medical care 7as defined in   
subparagraph 7,d772 and  7#b7 by adding 
at the end the following new            

subparagraph3  7,d7 ,specified medical  
care ,for purposes of this paragraph--  
7i7 ,in general ,the term specified     
medical care means--  7,i7 medical care 
7as defined in section #bac7;d771 and   
7,,ii7 qualified home care4  7ii7       
,qualified home care ,the term qualified
 home care means a contract to provide  
three or more of the following services 
in the residence of the service         
recipient3  7,i7 ,assistance with       
eating4  7,,ii7 ,assistance with        
toileting4  7,,iii7 ,assistance with    
transferring4  7,,iv7 ,assistance with  
bathing4  7,v7 ,assistance with         
dressing4  7,,vi7 ,assistance with      
continence4  7,,vii7 ,medication        
adherence4  ,such term shall not include
 any contract unless the services       
provided pursuant to such contract are  
provided by a service provider which is 
licensed by the ,state to provide such  
services or such services are otherwise 
provided in a manner that is consistent 
with ,state requirements4  7iii7        

,related parties ,the term qualified    
home care shall not include any contract
 which is1 directly or indirectly1      
between a service provider and a service
 recipient who are related within the   
meaning of section #bfg7;b7 or #gjg7;b74
  4  7b7 ,effective date ,the amendments
 made by this section shall apply to    
amounts paid with respect to taxable    
years beginning after the date of the   
enactment of this ,act4  7c7 ,promotion 
of public awareness of in-,home service 
expenses eligible for tax-,free         
distribution from health savings        
accounts ,the ,secretary of ,health and 
,human ,services1 in consultation with  
the ,secretary of the ,treasury1 shall  
carry out a campaign to increase public 
awareness of the in-home service        
expenses that are eligible for tax-free 
distribution from health savings        
accounts4