1. Short title This Act may be cited as the Homecare for Seniors Act . 2. Certain home care expenses treated as qualified distributions from health savings accounts (a) In general Section 223(d)(2) of the Internal Revenue Code of 1986 is amended— (1) by striking medical care (as defined in section 213(d) in subparagraph (A) and inserting specified medical care (as defined in subparagraph (D))