I 

114TH CONGRESS 

2D SESSION H. R. 6263 

To amend the Internal Revenue Code of 1986 to expand the family members 

with respect to whom treatment for alcohol and drug addiction is treated 

as a medical expense for certain purposes. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 28, 2016 

Mr. MACARTHUR (for himself and Mr. MOULTON) 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 expand 

the family members with respect to whom treatment 

for alcohol and drug addiction is treated as a medical 

expense for certain purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Addiction Recovery 

5 through Family Deductions Act’’. 


SSpencer on DSK7TPTVN1PROD with BILLS
2 

•HR 6263 IH

1 SEC. 2. EXPANSION OF FAMILY MEMBERS WITH RESPECT 

2 TO WHOM TREATMENT FOR ALCOHOL AND 

3 DRUG ADDICTION IS A MEDICAL EXPENSE 

4 FOR CERTAIN PURPOSES. 

5 (a) DEDUCTION FOR MEDICAL CARE.—Section 

6 213(d) of the Internal Revenue Code of 1986 is amended 

7 by adding at the end the following new paragraph: 

8 ‘‘(12) ALCOHOL AND DRUG ADDICTION TREAT9 MENT FOR FAMILY MEMBERS.— 

10 ‘‘(A) IN GENERAL.—In the case of any ex11 pense paid for alcohol and drug addiction treat12 ment for a specified family member of the tax13 payer, such expense shall be treated for pur14 poses of this section in the same manner as an 

15 expense paid for alcohol and drug addiction 

16 treatment for a dependent (within the meaning 

17 of subsection (a)) of such taxpayer. 

18 ‘‘(B) SPECIFIED FAMILY MEMBER.—For 

19 purposes of this paragraph, the term ‘specified 

20 family member’ means— 

21 ‘‘(i) any individual who bears a rela22 tionship to the taxpayer described in sec23 tion 152(d)(2), 

24 ‘‘(ii) any first cousin of the taxpayer 

25 (or the taxpayer’s spouse), and 


SSpencer on DSK7TPTVN1PROD with BILLS
3 

•HR 6263 IH

1 ‘‘(iii) the spouse of any individual de2 scribed in clause (i) or (ii). 

3 ‘‘(C) ALCOHOL AND DRUG ADDICTION

4 TREATMENT.—For purposes of this paragraph, 

5 the term ‘alcohol and drug addiction treatment’ 

6 means treatment for addiction to alcohol or 

7 drugs, other than smoking-cessation programs 

8 and other treatments for addiction to nico9 tine.’’. 

10 (b) HEALTH INSURANCE COSTS OF SELF-EMPLOYED

11 INDIVIDUALS.—Section 162(l) of such Code is amended 

12 by adding at the end the following new paragraph: 

13 ‘‘(1) INSURANCE COVERING ALCOHOL AND

14 DRUG ADDICTION TREATMENT FOR FAMILY MEM15 BERS.—In the case of alcohol and drug addiction 

16 treatment (as defined in section 213(d)(12)(C)) for 

17 a specified family member (as defined in section 

18 213(d)(12)((B)) of the taxpayer, such treatment 

19 shall be treated for purposes of this section in the 

20 same manner as if such treatment were for a de21 pendent of such taxpayer.’’. 

22 (c) INDIAN HEALTH CARE BENEFITS.—Section 

23 139D of such Code is amended by adding at the end the 

24 following new subsection: 


SSpencer on DSK7TPTVN1PROD with BILLS
4 

•HR 6263 IH

1 ‘‘(g) ALCOHOL AND DRUG ADDICTION TREATMENT

2 FOR FAMILY MEMBERS.—In the case of alcohol and drug 

3 addiction treatment (as defined in section 213(d)(12)(C)) 

4 for a specified family member (as defined in section 

5 213(d)(12)((B)) of a member of an Indian tribe, such 

6 treatment shall be treated for purposes of this section in 

7 the same manner as such treatment for a dependent of 

8 such a member.’’. 

9 (d) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to taxable years beginning after 

11 the date of the enactment of this Act. 

Æ 


SSpencer on DSK7TPTVN1PROD with BILLS