# 119-hr-2436: To amend the Internal Revenue Code of 1986 to treat distributions from health savings accounts for funeral expenses of the account beneficiary as qualified distributions.

119-hr-2436, To amend the Internal Revenue Code of 1986 to treat distributions from health savings accounts for funeral expenses of the account beneficiary as qualified distributions., is a 119th Congress bill sponsored by Rep. Hern, Kevin [R-OK-1] (R-OK); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-2436
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-2436
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to treat distributions from health savings accounts for funeral expenses of the account beneficiary as qualified distributions.
- Status: introduced
- Introduced: 2025-03-27
- Sponsor: Rep. Hern, Kevin [R-OK-1] (R-OK)
- Cosponsors: 11
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**Would let Health Savings Account (HSA) funds pay funeral expenses for the account beneficiary.** It would cap covered funeral costs at $5,000 per beneficiary and treat expenses paid in the 90 days after death as if incurred before death for HSA purposes. - HSA holders and families would be able to use HSA funds to pay funeral expenses for the account beneficiary, subject to a $5,000 aggregate cap per beneficiary. - Survivors, executors, or others who pay funeral costs would have those expenses treated as if incurred immediately before death when paid during the 90-day period starting on the date of death. - The bill spells out covered items. Examples include burial, cremation, embalming, preparation and clothing of remains, caskets or urns, hearse service, funeral director services, venue fees, transportation of the remains, grave digging, grave liners, and grave plots.

## Cosponsors (11)

- Rep. Schmidt, Derek [R-KS-2] (R-KS), 2025-05-05T00:00:00.000Z
- Rep. Carey, Mike [R-OH-15] (R-OH), 2025-06-26T00:00:00.000Z
- Rep. Meuser, Daniel [R-PA-9] (R-PA), 2025-07-10T00:00:00.000Z
- Rep. Davis, Donald G. [D-NC-1] (D-NC), 2025-07-23T00:00:00.000Z
- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2025-09-02T00:00:00.000Z
- Rep. Ross, Deborah K. [D-NC-2] (D-NC), 2025-09-02T00:00:00.000Z
- Rep. Fitzgerald, Scott [R-WI-5] (R-WI), 2026-04-16T00:00:00.000Z
- Rep. Tiffany, Thomas P. [R-WI-7] (R-WI), 2026-04-21T00:00:00.000Z
- Rep. Van Orden, Derrick [R-WI-3] (R-WI), 2026-05-04T00:00:00.000Z
- Rep. Hamadeh, Abraham J. [R-AZ-8] (R-AZ), 2026-05-04T00:00:00.000Z
- Rep. Yakym, Rudy [R-IN-2] (R-IN), 2026-05-12T00:00:00.000Z

## Provisions PRIA read

- Use HSA money for funerals: benefit, high. This bill would let you use HSA funds for your own funeral costs as a qualified distribution. It would cover up to $5,000 per account beneficiary. Eligible costs would include burial or cremation, embalming, clothing for the remains, a casket or urn, hearse and transport, funeral director and venue…

## Related bills

- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-1422: Enhanced Iran Sanctions Act of 2025
- 119-hr-1151: Freedom to Invest in Tomorrow’s Workforce Act
- 119-hr-2189: To modernize Federal firearms laws to account for advancements in technology and less-than-lethal weapons, and for other purposes.
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-1340: More Homes on the Market Act

## Sources
- [119-hr-2436 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/2436)

## Related
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-1422: Enhanced Iran Sanctions Act of 2025](https://policyrisk.com/legislation/119-hr-1422)
- [119-hr-1151: Freedom to Invest in Tomorrow’s Workforce Act](https://policyrisk.com/legislation/119-hr-1151)
- [119-hr-2189: To modernize Federal firearms laws to account for advancements in technology an…](https://policyrisk.com/legislation/119-hr-2189)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-1340: More Homes on the Market Act](https://policyrisk.com/legislation/119-hr-1340)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-2436 (as of 2026-09-21).