Lowering Costs for Caregivers Act of 2025
Sponsored By: Representative Buchanan
Introduced
Summary
Lets taxpayers use tax-advantaged health accounts to pay for a parent’s medical care. The bill would expand Health Savings Accounts, health Flexible Spending Arrangements, Health Reimbursement Arrangements, and Archer Medical Savings Accounts to allow medical expenses for a parent of the taxpayer or a parent of the taxpayer's spouse to be paid or reimbursed for amounts paid or incurred after December 31, 2024.
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- Families: Taxpayers could use HSAs, FSAs/HRAs, and Archer MSAs to pay or be reimbursed for medical care for a parent or a spouse's parent.
- Employers and plan sponsors: Health FSAs and HRAs that permit use for a parent’s care would still meet the tax-qualification rules and not trigger taxable income for employees.
- Parents and older adults: A parent of a taxpayer or of the taxpayer's spouse would become eligible for payment from these tax-advantaged accounts under the same definitions used for medical care.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Health accounts could cover parents' care
You could use your HSA or Archer MSA to pay medical bills for your parent or your spouse's parent. Employer health FSAs and HRAs could also reimburse these parent expenses without making it taxable for that reason. This would apply to amounts paid or expenses incurred after December 31, 2024. If passed, this could lower out-of-pocket costs for people who help pay a parent's care.
Sponsors & CoSponsors
Sponsor
Buchanan
FL • R
Cosponsors
Thompson (CA)
CA • D
Sponsored 1/3/2025
Rep. Lawler, Michael [R-NY-17]
NY • R
Sponsored 1/9/2025
Van Drew
NJ • R
Sponsored 1/9/2025
Rep. De La Cruz, Monica [R-TX-15]
TX • R
Sponsored 1/31/2025
Rep. Moran, Nathaniel [R-TX-1]
TX • R
Sponsored 4/24/2025
Amodei (NV)
NV • R
Sponsored 6/11/2025
Rep. Kim, Young [R-CA-40]
CA • R
Sponsored 7/22/2025
Rep. Magaziner, Seth [D-RI-2]
RI • D
Sponsored 8/15/2025
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 9/17/2025
Bresnahan
PA • R
Sponsored 10/3/2025
Rep. Nunn, Zachary [R-IA-3]
IA • R
Sponsored 10/28/2025
Rep. Gooden, Lance [R-TX-5]
TX • R
Sponsored 12/1/2025
Rep. Neguse, Joe [D-CO-2]
CO • D
Sponsored 12/15/2025
Rep. Tonko, Paul [D-NY-20]
NY • D
Sponsored 1/7/2026
Rep. Bacon, Don [R-NE-2]
NE • R
Sponsored 3/3/2026
Wittman
VA • R
Sponsored 3/16/2026
Rep. Tenney, Claudia [R-NY-24]
NY • R
Sponsored 3/16/2026
Rep. Thompson, Glenn [R-PA-15]
PA • R
Sponsored 3/24/2026
Pfluger
TX • R
Sponsored 3/25/2026
Riley (NY)
NY • D
Sponsored 4/27/2026
Rep. Kiggans, Jennifer A. [R-VA-2]
VA • R
Sponsored 4/29/2026
Rescom. Hernández, Pablo Jose [D-PR-At Large]
PR • D
Sponsored 5/11/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov