S. 3261 - Homecare for Seniors Act

(1) by striking "medical care (as defined in section 213(d)" in subparagraph (A) and inserting "specified medical care (as defined in subparagraph (D))"; and

(2) by adding at the end the following new subparagraph:

"(D) SPECIFIED MEDICAL CARE. — For purposes of this paragraph —

"(i) IN GENERAL. — The term 'specified medical care' means —

"(I) medical care (as defined in section 213(d)), and

"(II) qualified home care.

"(ii) QUALIFIED HOME CARE. — The term 'qualified home care' means services provided pursuant to a contract to provide 3 or more of the following in the residence of the service recipient:

"(I) Assistance with eating.

"(II) Assistance with toileting.

"(III) Assistance with transferring.

"(IV) Assistance with bathing.

"(V) Assistance with dressing.

"(VI) Assistance with continence.

"(VII) Medication adherence.

Such term shall not include any services unless such services are provided by a service provider which is licensed by the State to provide such services, or such services are otherwise provided in a manner that is consistent with State requirements.

"(iii) RELATED PARTIES. — The term 'qualified home care' shall not include services provided pursuant to any contract which is entered into, directly or indirectly, between a service provider and a service recipient who are related within the meaning of section 267(b) or 707(b).".

(b) EFFECTIVE DATE. — The amendments made by this section shall apply to amounts paid with respect to taxable years beginning after the date of the enactment of this Act.

(c) PROMOTION OF PUBLIC AWARENESS OF IN- HOME SERVICE EXPENSES ELIGIBLE FOR TAX-FREE DISTRIBUTION FROM HEALTH SAVINGS ACCOUNTS. — The Secretary of Health and Human Services, in consultation with the Secretary of the Treasury, shall carry out a campaign to increase public awareness of the in-home service expenses that are eligible for tax-free distribution from health savings accounts.