HR2436119th CongressWALLET

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.

Sponsored By: Representative Hern (OK)

Introduced

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.

Show full summary
  • 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.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Use HSA money for funerals

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 fees, grave digging, a grave liner, and a grave plot. For 90 days after the beneficiary’s death, these costs would be treated as if incurred right before death. It would apply only to amounts paid after enactment, in tax years ending after that date.

Sponsors & CoSponsors

Sponsor

Hern (OK)

OK • R

Cosponsors

  • Schmidt

    KS • R

    Sponsored 5/5/2025

  • Rep. Carey, Mike [R-OH-15]

    OH • R

    Sponsored 6/26/2025

  • Rep. Meuser, Daniel [R-PA-9]

    PA • R

    Sponsored 7/10/2025

  • Davis (NC)

    NC • D

    Sponsored 7/23/2025

  • Rep. Steube, W. Gregory [R-FL-17]

    FL • R

    Sponsored 9/2/2025

  • Rep. Ross, Deborah K. [D-NC-2]

    NC • D

    Sponsored 9/2/2025

  • Fitzgerald

    WI • R

    Sponsored 4/16/2026

  • Tiffany

    WI • R

    Sponsored 4/21/2026

  • Rep. Van Orden, Derrick [R-WI-3]

    WI • R

    Sponsored 5/4/2026

  • Rep. Hamadeh, Abraham J. [R-AZ-8]

    AZ • R

    Sponsored 5/4/2026

  • Rep. Yakym, Rudy [R-IN-2]

    IN • R

    Sponsored 5/12/2026

Roll Call Votes

No roll call votes available for this bill.

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