H.R. 138

Summary

H.R. 138, the Lowering Costs for Caregivers Act of 2025, was introduced in the House on Jan 3, 2025 by Rep. Vern Buchanan (R) with 31 co-sponsors. It was referred to Ways And Means, and last saw action on Jan 3, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 138 has 31 co-sponsors.

119 HR 138 IH: Lowering Costs for Caregivers Act of 2025
 U.S. House of Representatives
 2025-01-03
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 138  IN THE HOUSE OF REPRESENTATIVES   January 3, 2025   Mr. Buchanan  (for himself and  Mr. Thompson of California ) 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 allow expenses for parents to be taken into account as medical expenses, and for other purposes.
1.
Short title
This Act may be cited as the   Lowering Costs for Caregivers Act of 2025  .
2.
Health savings accounts
(a)
In general
Subparagraph (A) of  section 223(d)(2)  of the Internal Revenue Code of 1986 is amended by inserting  , any parent of either such individual or such spouse  after  the spouse of such individual .
(b)
Effective date
The amendment made by this section shall apply to amounts paid after December 31, 2024.
3.
Flexible spending and health reimbursement arrangements
(a)
In general
Subsection (b) of  section 105  of the Internal Revenue Code of 1986 is amended by adding at the end the following:  A health flexible spending arrangement or health reimbursement arrangement shall not fail to be treated as meeting the requirements of this subsection or section 106, and no amount shall be included in gross income of the taxpayer, solely because, under the arrangement, the taxpayer may use amounts contributed to such arrangement for medical care (as defined in section 213(d), without regard to paragraph (1)(D) thereof) for a parent of the taxpayer or of the spouse of the taxpayer. .
(b)
Effective date
The amendment made by this section shall apply to expenses incurred after December 31, 2024.
4.
Archer MSAs
(a)
In general
Subparagraph (A) of  section 220(d)(2)  of the Internal Revenue Code of 1986 is amended by inserting  , any parent of either such individual or such spouse  after  the spouse of such individual .
(b)
Effective date
The amendment made by this section shall apply to amounts paid after December 31, 2024.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

To amend the Internal Revenue Code of 1986 to allow expenses for parents to be taken into account as medical expenses, and for other purposes.

Sponsors

Rep. Vern Buchanan (R) sponsors H.R. 138, and 31 members have co-sponsored it, 1 of them from the day it was introduced.

Vern Buchanan

Rep. · R–FL-16 · Sponsor

Introduced Jan 3, 2025

Mike Thompson

Rep. · D–CA-4 · Co-sponsor

Joined Jan 3, 2025 · Original

Michael Lawler

Rep. · R–NY-17 · Co-sponsor

Joined Jan 9, 2025

Jeff Van Drew

Rep. · R–NJ-2 · Co-sponsor

Joined Jan 9, 2025

Monica De La Cruz

Rep. · R–TX-15 · Co-sponsor

Joined Jan 31, 2025

Nathaniel Moran

Rep. · R–TX-1 · Co-sponsor

Joined Apr 24, 2025

Mark Amodei

Rep. · R–NV-2 · Co-sponsor

Joined Jun 11, 2025

Young Kim

Rep. · R–CA-40 · Co-sponsor

Joined Jul 22, 2025

Seth Magaziner

Rep. · D–RI-2 · Co-sponsor

Joined Aug 15, 2025

Eugene Vindman

Rep. · D–VA-7 · Co-sponsor

Joined Sep 17, 2025

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Committees

H.R. 138 went before 1 committee: Ways and Means.

Ways and Means

Ways and Means

Referred To · Jan 3, 2025 · 1,160 Bills

Actions

H.R. 138 has taken 2 actions since Jan 3, 2025.

Votes

H.R. 138 has not gone to a roll call.

Related bills

1 bill is related to H.R. 138.

S 1565Lowering Costs for Caregivers Act of 2025May 1, 2025 · Read twice and referred to the Committee on Finance. · Related bill

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Titles

H.R. 138 goes by 3 titles, 1 of them short titles.

• Lowering Costs for Caregivers Act of 2025 — Display Title
• Lowering Costs for Caregivers Act of 2025 — Short Title(s) as Introduced
• To amend the Internal Revenue Code of 1986 to allow expenses for parents to be taken into account as medical expenses, and for other purposes. — Official Title as Introduced

Lobbying

15 clients hired 14 firms and 99 registered lobbyists who named H.R. 138 in 42 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Health Issues, Medicare/Medicaid, Veterans, Taxation/Internal Revenue Code, Budget/Appropriations, Labor Issues/Antitrust/Workplace, Insurance, Agriculture.

Clients

Who paid to be heard, by how many filings named the bill.

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 99.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

Classification

The Congressional Research Service files H.R. 138 under Taxation, one of its 31 policy areas, and gives it 5 legislative subjects.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 138’s is Taxation.

Legislative Subjects

H.R. 138 carries 5 of CRS’s legislative subjects, from Bank accounts, deposits, capital to Income tax exclusion.

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 138, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 1 (Friday, January 3, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BUCHANAN:H.R. 138.Congress has the power to enact this legislation pursuantto the following:Article 1 Section 8.The single subject of this legislation is:To amend the Internal Revenue Code of 1986 to allowexpenses for parents to be taken into account as medicalexpenses, and for other purposes.[Page H40]

Source: congress.gov · legiscan.com