I 
119TH CONGRESS 
1ST SESSION H. R. 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. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 27, 2025 
Mr. HERN of Oklahoma 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 treat dis-
tributions from health savings accounts for funeral ex-
penses of the account beneficiary as qualified distribu-
tions. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. DISTRIBUTIONS FROM HEALTH SAVINGS AC-
COUNTS FOR FUNERAL EXPENSES OF THE 
ACCOUNT BENEFICIARY TREATED AS QUALI-
FIED DISTRIBUTIONS. 
(a) IN GENERAL.—Section 223(d)(2)(A) of the Inter-
nal Revenue Code of 1986 is amended by striking ‘‘men-
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strual care products’’ and inserting ‘‘menstrual care prod-
ucts, or funeral expenses of the account beneficiary,’’. 
(b) FUNERAL EXPENSES.—Section 223(d)(2) of such 
Code is amended by adding at the end the following new 
subparagraph: 
‘‘(E) FUNERAL EXPENSES.— 
‘‘(i) IN
GENERAL.—For purposes of 
this paragraph, the term ‘funeral expenses’ 
means the amounts paid incident to the 
care and disposition of the remains of an 
account beneficiary following the death of 
such beneficiary, including the amounts 
paid for burial, cremation, embalming, in-
terment, or inurnment of the remains, 
preparation of the remains for such burial, 
cremation, 
embalming, 
interment, 
or 
inurnment, furnishing of clothing for the 
remains, furnishing of a casket or urn, a 
hearse service, a funeral director’s services, 
a funeral venue fee, transportation of the 
remains to the place designated for the dis-
position of the remains, grave digging, fur-
nishing of a grave liner, and furnishing of 
a grave plot. 
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‘‘(ii) 
LIMITATION.—The 
aggregate 
amount treated as funeral expenses under 
this section with respect to any account 
beneficiary shall not exceed $5,000.’’. 
(c) COORDINATION WITH RULES FOR TREATMENT 
OF ACCOUNT INCIDENT TO DEATH OF BENEFICIARY.— 
Section 223(f)(8)(B)(ii) of such Code is amended by add-
ing at the end the following new subclause: 
‘‘(III) PERIOD FOR TREATMENT 
OF FUNERAL EXPENSES AS INCURRED 
BEFORE DEATH.—For the 90-day pe-
riod beginning on the date of the 
death of an account beneficiary, the 
funeral expenses (as that term is de-
fined in subsection (d)(2)(E)) of such 
beneficiary shall be treated as if in-
curred immediately before the death 
of such beneficiary.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid after the date of 
the enactment of this Act, in taxable years ending after 
such date. 
Æ 
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