,,ii  #aahth ,,congress  #ast ,session  
,s4 #cbed  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #h1  
#bjbc,ms4 ,rosen 7for herself and ,mr4  
,cassidy7 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 expenses for parents  
to be taken into account as medical     
expenses1 and for other purposes4  #a4  
,short title ,this ,act may be cited as 
the ,lowering ,costs for ,caregivers    
,act of #bjbc4  #b4 ,health savings     
accounts  7a7 ,in general ,subparagraph 
7,a7 of section #bbc7;d77#b7 of the     
,internal ,revenue ,code of #aihf is    
amended by inserting 1 any parent of    
either such individual or such spouse   
after the spouse of such individual4    
7b7 ,effective date ,the amendment made 
by this section shall apply to amounts  
paid after ,december #ca1 #bjbc4  #c4   
,flexible spending and health           
reimbursement arrangements  7a7 ,in     

general ,subsection 7b7 of section #aje 
of the ,internal ,revenue ,code of #aihf
 is amended by adding at the end the    
following3 ,a health flexible spending  
arrangement or health reimbursement     
arrangement shall not fail to be treated
 as meeting the requirements of this    
subsection or section #ajf1 and no      
amount shall be included in gross income
 of the taxpayer1 solely because1 under 
the arrangement1 the taxpayer may use   
amounts contributed to such arrangement 
for medical care 7as defined in section 
#bac7;d71 without regard to paragraph   
7#a77;,d7 thereof7 for a parent of the  
taxpayer or of the spouse of the        
taxpayer44  7b7 ,effective date ,the    
amendment made by this section shall    
apply to expenses incurred after        
,december #ca1 #bjbc4  #d4 ,archer      
,m,s,as  7a7 ,in general ,subparagraph  
7,a7 of section #bbj7;d77#b7 of the     
,internal ,revenue ,code of #aihf is    
amended by inserting 1 any parent of    
either such individual or such spouse   

after the spouse of such individual4    
7b7 ,effective date ,the amendment made 
by this section shall apply to amounts  
paid after ,december #ca1 #bjbc4