,,ii  #aafth ,,congress  #b;d ,session  
,s4 #cbfa  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,february #aj1 
#bjbj,mr4 ,gardner 7for himself and ,ms4
 ,sinema7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,a ,,bill   
,to amend the ,internal ,revenue ,code  
of #aihf to allow qualified             
distributions from health savings       
accounts 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 services provided      
pursuant to a contract to provide #c or 
more of the following 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 services unless such   
services are provided by a service      
provider which is licensed by the ,state
 to provide such services1 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 services provided pursuant to   
any contract which is entered into1     
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