Family Friendly HSA Improvement Act of 2013 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to increase (up to age 27) the age limit for dependents whose medical expenses may be paid from such accounts.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1140 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 1140
To amend the Internal Revenue Code of 1986 to permit the medical
expenses of dependents who have not attained age 27 to be paid from a
health savings account.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 13, 2013
Mr. Owens introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to permit the medical
expenses of dependents who have not attained age 27 to be paid from a
health savings account.
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 ``Family Friendly HSA Improvement Act
of 2013''.
SEC. 2. MEDICAL EXPENSES OF DEPENDENTS WHO HAVE NOT ATTAINED AGE 27
PERMITTED TO BE PAID FROM HEALTH SAVINGS ACCOUNTS.
(a) In General.--Subparagraph (A) of section 223(d)(2) of the
Internal Revenue Code of 1986 (defining qualified medical expenses) is
amended by inserting ``and determined by substituting `age of 27' for
`age of 19' in subsection (c)(3)(A)(i) thereof'' before ``) of such
individual''.
(b) Effective Date.--The amendment made by this section shall apply
to amounts paid from health savings accounts after the date of the
enactment of this Act.
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Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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