,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #bafc  ,,in ,,the ,,house ,,of  
,,representatives  ,april #i1 #bjai,mr4 
,biggs 7for himself1 ,mr4 ,meadows1 ,mr4
 ,gaetz1 ,mr4 ,gohmert1 ,mr4 ,gosar1    
,mr4 ,wright1 ,mrs4 ,lesko1 ,mr4        
,norman1 ,mr4 ,hice of ,georgia1 ,mr4   
,joyce of ,pennsylvania1 ,mr4 ,walker1  
,mr4 ,cole1 ,mr4 ,buck1 and ,mr4        
,grothman7 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 for            
tax-advantaged distributions from health
 savings accounts during family or      
medical leave1 and for other purposes4  
#a4 ,short title ,this ,act may be cited
 as the ,freedom for ,families ,act4    
#b4 ,distributions from health savings  
accounts during periods of qualified    
caregiving  7a7 ,in general ,paragraphs 
7#a7 and 7#b7 of section #bbc7;f7 of the
 ,internal ,revenue ,code of #aihf are  
amended to read as follows3  7#a7       

,exclusion of amounts used for qualified
 medical expenses or distributed during 
periods of qualified caregiving ,any    
amount paid or distributed out of a     
health savings account shall not be     
includible in gross income if it is--   
7,a7 used exclusively to pay qualified  
medical expenses of any account         
beneficiary1 or  7,b7 paid or           
distributed during a period of qualified
 caregiving4  7#b7 ,inclusion of amounts
 neither used for qualified medical     
expenses nor distributed during periods 
of qualified caregiving ,any amount paid
 or distributed out of a health savings 
account shall be included in the gross  
income of the account beneficiary if it 
is not described in paragraph 7#a74  4  
7b7 ,definition of period of qualified  
caregiving ,section #bbc7;f7 of the     
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new subsection3  7#i7 ,period 
of qualified caregiving ,for purposes of
 this section1 the term period of       

qualified caregiving means any period   
during which an individual is on leave  
or not employed by reason of a situation
 described in subparagraphs 7,a7 through
 7,e7 of section #ajb7;a77#a7 of the    
,family and ,medical ,leave ,act of     
#aiic4  4  7c7 ,conforming amendments   
7#a7 ,section #bbc7;d77#a7 of such ,code
 is amended by inserting or the expenses
 incurred during a period of qualified  
caregiving of the account beneficiary4  
7#b7 ,section #bbc7;f77#d7 of such ,code
 is amended in the heading by striking  
distributions not used for qualified    
medical expenses and inserting certain  
distributions4  7d7 ,effective date ,the
 amendments made by this section shall  
apply with respect to taxable years     
beginning after the date of the         
enactment of this ,act4  #c4 ,no high   
deductible health plan required for     
health savings accounts  7a7 ,in general
 ,section #bbc7;a7 of the ,internal     
,revenue ,code of #aihf is amended by   
striking who is an eligible individual  

for any month during the taxable year4  
7b7 ,conforming amendments  7#a7        
,section #bbc7;b7 of such ,code is      
amended by striking paragraphs 7#g7 and 
7#h74  7#b7 ,section #bbc of such ,code 
is amended by striking subsection 7c74  
7c7 ,increase in contribution limit for 
health savings accounts  7#a7 ,in       
general ,section #bbc7;b77#a7 of the    
,internal ,revenue ,code of #aihf is    
amended by striking the sum of the      
monthly and all that follows through    
eligible individual and inserting #i1jjj
 7twice such amount in the case of a    
joint return74  7#b7 ,conforming        
amendments  7,a7 ,section #bbc7;b7 of   
such ,code is amended by striking       
paragraphs 7#b71 7#c71 and 7#e7 and by  
redesignating paragraphs 7#d7 and 7#f7  
as paragraphs 7#b7 and 7#c71            
respectively4  7,b7 ,section            
#bbc7;b77#b7 of such ,code 7as          
redesignated by subparagraph 7,a77 is   
amended by striking the last sentence4  
7,c7 ,section #bbc7;d77#a77;,a77ii7 is  

amended by striking the sum of and all  
that follows through the period at the  
end and inserting the dollar amount in  
effect under subsection 7b77#a744  7,d7 
,section #bbc7;g77#a7 of such ,code is  
amended--  7i7 by striking ,each dollar 
amount in subsections 7b77#b7 and       
7c77#b77;,a7 and inserting ,the dollar  
amount in subsection 7b77#a72  7ii7 by  
striking thereof and all that follows   
through calendar year #bjjc4 and        
inserting calendar year #aiig42 and     
7iii7 by striking under subsections     
7b77#b7 and 7c77#b77;,a7 and inserting  
under subsection 7b77#a74  7d7          
,effective date ,the amendments made by 
this section shall apply with respect to
 months in taxable years beginning after
 the date of the enactment of this ,act4