I 

114TH CONGRESS 

2D SESSION H. R. 6262 

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 qualified medical expense for purposes of health reimbursement 

arrangements, health flexible spending arrangements, and health savings 

accounts. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 28, 2016 

Mr. MACARTHUR (for himself and Ms. KUSTER) 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 qualified 

medical expense for purposes of health reimbursement 

arrangements, health flexible spending arrangements, 

and health savings accounts. 

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 Health Accounts Act’’. 


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1 SEC. 2. EXPANSION OF FAMILY MEMBERS WITH RESPECT 

2 TO WHOM TREATMENT FOR ALCOHOL AND 

3 DRUG ADDICTION IS A QUALIFIED MEDICAL 

4 EXPENSE FOR PURPOSES OF HEALTH REIM5 BURSEMENT ARRANGEMENTS, HEALTH 

6 FLEXIBLE SPENDING ARRANGEMENTS, AND 

7 HEALTH SAVINGS ACCOUNTS. 

8 (a) HEALTH REIMBURSEMENT ARRANGEMENTS AND

9 HEALTH FLEXIBLE SPENDING ARRANGEMENTS.—Sec10 tion 106 of such Code is amended by adding at the end 

11 the following new subsection: 

12 ‘‘(g) REIMBURSEMENTS FOR ALCOHOL AND DRUG

13 ADDICTION TREATMENT FOR FAMILY MEMBERS.— 

14 ‘‘(1) IN GENERAL.—For purposes of this sec15 tion and section 105, reimbursement for expenses in16 curred for alcohol and drug addiction treatment for 

17 a specified family member of the taxpayer shall be 

18 treated in the same manner as if such expenses were 

19 incurred for a dependent (within the meaning of sec20 tion 105(b)) of such taxpayer. 

21 ‘‘(2) SPECIFIED FAMILY MEMBER.—For pur22 poses of this subsection, the term ‘specified family 

23 member’ means— 

24 ‘‘(A) any individual who bears a relation25 ship to the taxpayer described in section 

26 152(d)(2), 


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1 ‘‘(B) any first cousin of the taxpayer (or 

2 the taxpayer’s spouse), and 

3 ‘‘(C) the spouse of any individual described 

4 in subparagraph (A) or (B). 

5 ‘‘(3) ALCOHOL AND DRUG ADDICTION TREAT6 MENT.—For purposes of this subsection the term 

7 ‘alcohol and drug addiction treatment’ means treat8 ment for addiction to alcohol or drugs, other than 

9 smoking-cessation programs and other treatments 

10 for addiction to nicotine.’’. 

11 (b) HEALTH SAVINGS ACCOUNTS.—Section 

12 223(d)(2) of such Code is amended by adding at the end 

13 the following new subparagraph: 

14 ‘‘(D) ALCOHOL AND DRUG ADDICTION

15 TREATMENT FOR FAMILY MEMBERS.—In the 

16 case of any amount paid for alcohol and drug 

17 addiction treatment (as defined in section 

18 106(g)(3)) for a specified family member (as 

19 defined in section 106(g)(2)) of the account 

20 beneficiary, such expense shall be treated for 

21 purposes of this section in the same manner as 

22 if such expense were paid for a dependent 

23 (within the meaning of subparagraph (A)) of 

24 such account beneficiary.’’. 


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1 (c) ARCHER MSAS.—Section 220(d)(2) of such Code 

2 is amended by adding at the end the following new sub3 paragraph: 

4 ‘‘(D) ALCOHOL AND DRUG ADDICTION

5 TREATMENT FOR FAMILY MEMBERS.—In the 

6 case of any amount paid for alcohol and drug 

7 addiction treatment (as defined in section 

8 106(g)(3)) for a specified family member (as 

9 defined in section 106(g)(2)) of an account 

10 holder, such expense shall be treated for pur11 poses of this section in the same manner as if 

12 such expense were paid for a dependent (within 

13 the meaning of subparagraph (A)) of such ac14 count holder.’’. 

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

16 this section shall apply to taxable years beginning after 

17 the date of the enactment of this Act. 

Æ 


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