; and (2) by adding at the end the following new subparagraph: (D) Specified medical care For purposes of this paragraph— (i) In general The term specified medical care means— (I) medical care (as defined in section 213(d)), and (II) qualified home care. (ii) Qualified home care The term qualified home care means a contract to provide three or more of the following services in the residence of the service recipient: (I) Assistance with eating. (II) Assistance with toileting. (III) Assistance with transferring. (IV) Assistance with bathing. (V) Assistance with dressing. (VI) Assistance with continence. (VII) Medication adherence. Such term shall not include any contract unless the services provided pursuant to such contract are provided by a service provider which is licensed by the State to provide such services or such services are otherwise provided in a manner that is consistent with State requirements. (iii) Related parties The term qualified home care shall not include any contract which is, directly or indirectly, between a service provider and a service recipient who are related within the meaning of section 267(b) or 707(b). . (b) Effective date The amendments made by this section shall apply to amounts paid with respect to taxable years beginning after the date of the enactment of this Act. (c) Promotion of public awareness of in-Home service expenses eligible for tax-Free distribution from health savings accounts The Secretary of Health and Human Services, in consultation with the Secretary of the Treasury, shall carry out a campaign to increase public awareness of the in-home service expenses that are eligible for tax-free distribution from health savings accounts.