Kevin Hern (R-OK)
To amend the Internal Revenue Code of 1986 to treat distributions from health savings accounts for funeral expenses of the account beneficiary as qualified distributions.
A Republican bill with 2 Democratic cosponsors · See all 11 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill proposes an amendment to the Internal Revenue Code of 1986 regarding health savings accounts. It seeks to change how distributions are treated when they are used for the funeral expenses of the account beneficiary. Specifically, it would allow these distributions to be treated as qualified distributions. The bill defines funeral expenses to include various costs related to the care and disposition of remains. There is a $5,000 limit on the aggregate amount treated as funeral expenses for any beneficiary. These changes would apply to amounts paid after the date the Act is enacted.
Yes· 3 of 5
- Scored +3
Would people over 65 be better off under this?
Provides tax-advantaged ways to cover end-of-life costs.
- Scored +3
Would middle-income households be better off under this?
Provides relief for funeral expenses through existing HSA structures.
- Scored +3
Would retired people be better off under this?
Assists with end-of-life financial planning and expenses.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Expanded use of Health Savings Accounts: The bill allows individuals to use their health savings account funds for funeral expenses of the account beneficiary without it being an unqualified distribution (Section 1(a) and Section 1(b)).
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Coverage of various end-of-life costs: The provision includes specific costs such as burial, cremation, embalming, interment, inurnment, clothing for the remains, caskets or urns, hearse services, funeral director services, venue fees, transportation, grave digging, grave liners, and grave plots (Section 1(b)(ii)).
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Simplified timing for expenses: The bill allows funeral expenses to be treated as if they were incurred immediately before death during the 90-day period starting on the date of the beneficiary's death (Section 1(c)).
Potential Negative Impacts for People
- Spending cap on funeral costs: There is a limitation where the aggregate amount treated as funeral expenses for any account beneficiary cannot exceed $5,000 (Section 1(b)(ii)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would middle-income households be better off under this? — Provides relief for funeral expenses through existing HSA structures. Would retired people be better off under this? — Assists with end-of-life financial planning and expenses. Would people over 65 be better off under this? — Provides tax-advantaged ways to cover end-of-life costs.
- Economy And Finance
- Does this cut taxes for middle-income families? — Allows tax-free use of HSA funds for up to $5,000 in funeral expenses.
- Healthcare
- Does this make health care easier to get in general? — Expands the qualified uses of Health Savings Accounts to include end-of-life expenses.
- 5/12/2026
- 1 Cosponsor added.
- 5/4/2026
- 2 Cosponsors added.
- 4/21/2026
- 1 Cosponsor added.
- 4/16/2026
- 1 Cosponsor added.
- 9/2/2025
- 2 Cosponsors added.
- 7/23/2025
- 1 Cosponsor added.
- 7/10/2025
- 1 Cosponsor added.
- 6/26/2025
- 1 Cosponsor added.
- 5/5/2025
- 1 Cosponsor added.
- 3/27/2025
- Referred to the House Committee on Ways and Means.
- Introduced in House
Mike CareyRepublican · Ohio
Donald DavisDemocrat · North Carolina
Scott FitzgeraldRepublican · Wisconsin
Abraham HamadehRepublican · Arizona
Daniel MeuserRepublican · Pennsylvania
Deborah RossDemocrat · North Carolina
W. SteubeRepublican · Florida
Derek SchmidtRepublican · Kansas
Thomas TiffanyRepublican · Wisconsin
Derrick Van OrdenRepublican · Wisconsin
Rudy YakymRepublican · Indiana