To amend the Internal Revenue Code of 1986 to clarify the treatment of distributions from health savings accounts for long-term care services.

[AI summary unavailable — showing source text] [Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [H.R. 5774 Introduced in House (IH)] <DOC> 118th CONGRESS 1st Session H. R. 5774 To amend the Internal Revenue Code of 1986 to clarify the treatment of distributions from health savings accounts for long-term care services. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 27, 2023 Mr. Smith of Nebraska (for himself and Ms. Porter) 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 clarify the treatment of distributions from health savings accounts for long-term care services. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. CLARIFICATION OF TREATMENT OF DISTRIBUTIONS FROM HEALTH SAVINGS ACCOUNT FOR LONG-TERM CARE SERVICES. (a) In General.--Section 223(d)(2)(A) of the Internal Revenue Code of 1986 is amended by inserting before the last sentence the following: ``Such term includes amounts paid for qualif…