Andy Biggs

“ DISTRIBUTIONS FROM HEALTH SAVINGS ACCOUNTS DURING PERIODS OF QUALIFIED CAREGIVING. (a) In General.—Paragraphs (1) and (2) of section 223 (f) of the Internal Revenue Code of 1986 are amended to read as follows: “ (1) EXCLUSION OF AMOUNTS USED FOR QUALIFIED MEDICAL EXPENSES OR DISTRIBUTED DURING PERIODS OF QUALIFIED CAREGIVING.—Any amount paid or distributed out of a health savings account shall not be includible in gross income if it is— “ (A) used exclusively to pay qualified medical expenses of any account beneficiary, or “ (B) paid or distributed during a period of qualified caregiving. ”