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S. 1399 117th Congress Senate

Homecare for Seniors Act

Official title: A bill to amend the Internal Revenue Code of 1986 to allow qualified distributions from health savings accounts for certain home care expenses.

Introduced: April 27, 2021 See on congress.gov
Taxation AgingBank accounts, deposits, capitalHealth care costs and insuranceHealth promotion and preventive care
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Home and outpatient careIncome tax exclusion
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 27, 2021
Read twice and referred to the Committee on Finance.
Apr 27, 2021
Introduced in Senate
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 Latest action April 27, 2021

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Homecare for Seniors Act

This bill allows tax-exempt distributions from health savings accounts (HSAs) to be used for qualified home care.

Qualified home care includes a contract to provide three or more of the following services in the residence of the service recipient

  • assistance with eating,
  • assistance with toileting,
  • assistance with transferring,
  • assistance with bathing,
  • assistance with dressing,
  • assistance with continence, and
  • medication adherence.

The Department of Health and Human Services must carry out a campaign to increase public awareness of the in-home service expenses that are eligible for tax-free distribution from HSAs.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1399: Homecare for Seniors Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-1399/
MLA
"S. 1399: Homecare for Seniors Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-1399/.
Bluebook (legal)
S. 1399, 117th Cong. (2026), https://openamerica.io/bill/117-S-1399/.
Markdown link
[S. 1399: Homecare for Seniors Act](https://openamerica.io/bill/117-S-1399/)
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