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. 
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 Health Accounts Act’’. 
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SEC. 2. EXPANSION OF FAMILY MEMBERS WITH RESPECT 
TO WHOM TREATMENT FOR ALCOHOL AND 
DRUG ADDICTION IS A QUALIFIED MEDICAL 
EXPENSE FOR PURPOSES OF HEALTH REIM-
BURSEMENT 
ARRANGEMENTS, 
HEALTH 
FLEXIBLE SPENDING ARRANGEMENTS, AND 
HEALTH SAVINGS ACCOUNTS. 
(a) HEALTH REIMBURSEMENT ARRANGEMENTS AND 
HEALTH FLEXIBLE SPENDING ARRANGEMENTS.—Sec-
tion 106 of such Code is amended by adding at the end 
the following new subsection: 
‘‘(g) REIMBURSEMENTS FOR ALCOHOL AND DRUG 
ADDICTION TREATMENT FOR FAMILY MEMBERS.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion and section 105, reimbursement for expenses in-
curred for alcohol and drug addiction treatment for 
a specified family member of the taxpayer shall be 
treated in the same manner as if such expenses were 
incurred for a dependent (within the meaning of sec-
tion 105(b)) of such taxpayer. 
‘‘(2) SPECIFIED
FAMILY
MEMBER.—For pur-
poses of this subsection, the term ‘specified family 
member’ means— 
‘‘(A) any individual who bears a relation-
ship to the taxpayer described in section 
152(d)(2), 
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‘‘(B) any first cousin of the taxpayer (or 
the taxpayer’s spouse), and 
‘‘(C) the spouse of any individual described 
in subparagraph (A) or (B). 
‘‘(3) ALCOHOL AND DRUG ADDICTION TREAT-
MENT.—For purposes of this subsection the term 
‘alcohol and drug addiction treatment’ means treat-
ment for addiction to alcohol or drugs, other than 
smoking-cessation programs and other treatments 
for addiction to nicotine.’’. 
(b) 
HEALTH
SAVINGS
ACCOUNTS.—Section 
223(d)(2) of such Code is amended by adding at the end 
the following new subparagraph: 
‘‘(D) ALCOHOL
AND
DRUG
ADDICTION 
TREATMENT
FOR
FAMILY
MEMBERS.—In the 
case of any amount paid for alcohol and drug 
addiction treatment (as defined in section 
106(g)(3)) for a specified family member (as 
defined in section 106(g)(2)) of the account 
beneficiary, such expense shall be treated for 
purposes of this section in the same manner as 
if such expense were paid for a dependent 
(within the meaning of subparagraph (A)) of 
such account beneficiary.’’. 
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(c) ARCHER MSAS.—Section 220(d)(2) of such Code 
is amended by adding at the end the following new sub-
paragraph: 
‘‘(D) ALCOHOL
AND
DRUG
ADDICTION 
TREATMENT
FOR
FAMILY
MEMBERS.—In the 
case of any amount paid for alcohol and drug 
addiction treatment (as defined in section 
106(g)(3)) for a specified family member (as 
defined in section 106(g)(2)) of an account 
holder, such expense shall be treated for pur-
poses of this section in the same manner as if 
such expense were paid for a dependent (within 
the meaning of subparagraph (A)) of such ac-
count holder.’’. 
(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 
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