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This bill amends the Internal Revenue Code to allow qualified distributions from health savings accounts (HSAs) to pay for certain home care expenses. Specifically, it permits HSA withdrawals for contracts providing three or more qualifying services (such as assistance with eating, bathing, toileting, dressing, transferring, continence, or medication adherence) delivered in a person's residence by state-licensed providers. The bill also requires the Department of Health and Human Services to conduct a public awareness campaign about these newly eligible expenses.
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