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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Addiction Recovery 
through Family Deductions Act’’. 
VerDate Sep 11 2014 
23:59 Oct 05, 2016
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6263.IH
H6263
SSpencer on DSK7TPTVN1PROD with BILLS
SEC. 2. EXPANSION OF FAMILY MEMBERS WITH RESPECT 
TO WHOM TREATMENT FOR ALCOHOL AND 
DRUG ADDICTION IS A MEDICAL EXPENSE 
FOR CERTAIN PURPOSES. 
(a) DEDUCTION
FOR
MEDICAL
CARE.—Section 
213(d) of the Internal Revenue Code of 1986 is amended 
by adding at the end the following new paragraph: 
‘‘(12) ALCOHOL AND DRUG ADDICTION TREAT-
MENT FOR FAMILY MEMBERS.— 
‘‘(A) IN GENERAL.—In the case of any ex-
pense paid for alcohol and drug addiction treat-
ment for a specified family member of the tax-
payer, such expense shall be treated for pur-
poses of this section in the same manner as an 
expense paid for alcohol and drug addiction 
treatment for a dependent (within the meaning 
of subsection (a)) of such taxpayer. 
‘‘(B) SPECIFIED
FAMILY
MEMBER.—For 
purposes of this paragraph, the term ‘specified 
family member’ means— 
‘‘(i) any individual who bears a rela-
tionship to the taxpayer described in sec-
tion 152(d)(2), 
‘‘(ii) any first cousin of the taxpayer 
(or the taxpayer’s spouse), and 
VerDate Sep 11 2014 
23:59 Oct 05, 2016
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H6263.IH
H6263
SSpencer on DSK7TPTVN1PROD with BILLS
‘‘(iii) the spouse of any individual de-
scribed in clause (i) or (ii). 
‘‘(C) ALCOHOL
AND
DRUG
ADDICTION 
TREATMENT.—For purposes of this paragraph, 
the term ‘alcohol and drug addiction treatment’ 
means treatment for addiction to alcohol or 
drugs, other than smoking-cessation programs 
and other treatments for addiction to nico-
tine.’’. 
(b) HEALTH INSURANCE COSTS OF SELF-EMPLOYED 
INDIVIDUALS.—Section 162(l) of such Code is amended 
by adding at the end the following new paragraph: 
‘‘(1) INSURANCE
COVERING
ALCOHOL
AND 
DRUG
ADDICTION
TREATMENT
FOR
FAMILY
MEM-
BERS.—In the case of alcohol and drug addiction 
treatment (as defined in section 213(d)(12)(C)) for 
a specified family member (as defined in section 
213(d)(12)((B)) of the taxpayer, such treatment 
shall be treated for purposes of this section in the 
same manner as if such treatment were for a de-
pendent of such taxpayer.’’. 
(c) INDIAN
HEALTH
CARE
BENEFITS.—Section 
139D of such Code is amended by adding at the end the 
following new subsection: 
VerDate Sep 11 2014 
23:59 Oct 05, 2016
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H6263.IH
H6263
SSpencer on DSK7TPTVN1PROD with BILLS
‘‘(g) ALCOHOL AND DRUG ADDICTION TREATMENT 
FOR FAMILY MEMBERS.—In the case of alcohol and drug 
addiction treatment (as defined in section 213(d)(12)(C)) 
for a specified family member (as defined in section 
213(d)(12)((B)) of a member of an Indian tribe, such 
treatment shall be treated for purposes of this section in 
the same manner as such treatment for a dependent of 
such a member.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
VerDate Sep 11 2014 
23:59 Oct 05, 2016
Jkt 069200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H6263.IH
H6263
SSpencer on DSK7TPTVN1PROD with BILLS