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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1565 Introduced in Senate (IS)]
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119th CONGRESS
1st Session
S. 1565
To amend the Internal Revenue Code of 1986 to allow expenses for
parents to be taken into account as medical expenses, and for other
purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
May 1, 2025
Ms. Rosen (for herself and Mr. Cassidy) introduced the following bill;
which was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to allow expenses for
parents to be taken into account as medical expenses, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Lowering Costs for Caregivers Act of
2025''.
SEC. 2. HEALTH SAVINGS ACCOUNTS.
(a) In General.--Subparagraph (A) of section 223(d)(2) of the
Internal Revenue Code of 1986 is amended by inserting ``, any parent of
either such individual or such spouse'' after ``the spouse of such
individual''.
(b) Effective Date.--The amendment made by this section shall apply
to amounts paid after December 31, 2025.
SEC. 3. FLEXIBLE SPENDING AND HEALTH REIMBURSEMENT ARRANGEMENTS.
(a) In General.--Subsection (b) of section 105 of the Internal
Revenue Code of 1986 is amended by adding at the end the following: ``A
health flexible spending arrangement or health reimbursement
arrangement shall not fail to be treated as meeting the requirements of
this subsection or section 106, and no amount shall be included in
gross income of the taxpayer, solely because, under the arrangement,
the taxpayer may use amounts contributed to such arrangement for
medical care (as defined in section 213(d), without regard to paragraph
(1)(D) thereof) for a parent of the taxpayer or of the spouse of the
taxpayer.''.
(b) Effective Date.--The amendment made by this section shall apply
to expenses incurred after December 31, 2025.
SEC. 4. ARCHER MSAS.
(a) In General.--Subparagraph (A) of section 220(d)(2) of the
Internal Revenue Code of 1986 is amended by inserting ``, any parent of
either such individual or such spouse'' after ``the spouse of such
individual''.
(b) Effective Date.--The amendment made by this section shall apply
to amounts paid after December 31, 2025.
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