,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cbfa  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,febru>y #aj1 #bjbj,mr4
 ,g>dn] 7= himself & ,ms4 ,s9ema7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ qualifi$  
di/ributions f heal? sav+s acc\nts =    
c]ta9 home c>e exp5ses4  #a4 ,%ort title
 ,?is ,act may be cit$ z ! ,homec>e =   
,s5iors ,act4  #b4 ,c]ta9 home c>e      
exp5ses treat$ z qualifi$ di/ributions f
 heal? sav+s acc\nts  7a7 ,9 g5]al      
,section #bbc7;d77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$--  7#a7  
by /rik+ m$ical c>e 7z def9$ 9 section  
#bac7;d7 9 subp>agraph 7,a7 & ins]t+    
specifi$ m$ical c>e 7z def9$ 9          
subp>agraph 7,d772 &  7#b7 by add+ at ! 
end ! foll[+ new subp>agraph3  7,d7     
,specifi$ m$ical c>e ,= purposes ( ?is  
p>agraph-- 7i7 ,9 g5]al ,! t]m specifi$ 
m$ical c>e means--  7,i7 m$ical c>e 7z  
def9$ 9 section #bac7;d771 &  7,,ii7    

qualifi$ home c>e4  7ii7 ,qualifi$ home 
c>e ,! t]m qualifi$ home c>e means      
s]vices provid$ pursuant to a contract  
to provide #c or m ( ! foll[+ 9 !       
resid5ce ( ! s]vice recipi5t3  7,i7     
,assi/ance ) eat+4  7,,ii7 ,assi/ance ) 
toilet+4  7,,iii7 ,assi/ance )          
transf]r+4  7,,iv7 ,assi/ance ) ba?+4   
7,v7 ,assi/ance ) dress+4  7,,vi7       
,assi/ance ) cont95ce4  7,,vii7         
,m$ication adh]5ce4  ,su* t]m %all n    
include any s]vices unless su* s]vices  
are provid$ by a s]vice provid] :i* is  
lic5s$ by ! ,/ate to provide su*        
s]vices1 or su* s]vices are o!rwise     
provid$ 9 a mann] t is consi/5t ) ,/ate 
requirem5ts4  7iii7 ,relat$ p>ties ,!   
t]m qualifi$ home c>e %all n include    
s]vices provid$ pursuant to any contract
 :i* is ent]$ into1 directly or         
indirectly1 betwe5 a s]vice provid] & a 
s]vice recipi5t :o are relat$ )9 ! mean+
 ( section #bfg7;b7 or #gjg7;b74  4  7b7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to am\nts paid )    

respect to taxable ye>s beg9n+ aft] !   
date ( ! enactm5t ( ?is ,act4  7c7      
,promotion ( public aw>5ess ( 9-,home   
s]vice exp5ses eligible = tax-,free     
di/ribution f heal? sav+s acc\nts ,!    
,secret>y ( ,heal? & ,human ,s]vices1 9 
consultation ) ! ,secret>y ( !          
,treasury1 %all c>ry out a campaign to  
increase public aw>5ess ( ! 9-home      
s]vice exp5ses t are eligible = tax-free
 di/ribution f heal? sav+s acc\nts4