Lowering Costs for Caregivers Act of 2025

Jacky Rosen

Democrat · NV · Senator

Source: Congress.gov · FEC

• Bill Cassidy (R-LA)Original· 2025-05-01
• Marsha Blackburn (R-TN)· 2026-03-04
• Amy Klobuchar (D-MN)· 2026-04-20
• Lisa Murkowski (R-AK)· 2026-04-27

Read twice and referred to the Committee on Finance.

2025-05-01

Source: Congress.gov

This bill would provide tax relief to people who care for family members or dependents, likely through tax credits or deductions that reduce the financial burden of caregiving expenses. The measure aims to help workers—particularly those juggling jobs with caring for children, elderly parents, or disabled relatives—keep more of their income by lowering their taxes. The bill is currently under review by the Senate Finance Committee.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 1565 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 1565 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. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES May 1, 2025 Ms. Rosen (for herself and Mr. Cassidy) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Lowering Costs for Caregivers Act of 2025''. SEC. 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, 2025. SEC. 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, 2025. SEC. 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, 2025. <all>

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