I 118th CONGRESS 1st Session H. R. 1795 IN THE HOUSE OF REPRESENTATIVES March 24, 2023 Mr. Smith of Nebraska (for himself, Ms. Porter , Mr. Bacon , Mr. Tonko , Mr. Flood , Ms. Lois Frankel of Florida , Mr. Fitzpatrick , Mr. Neguse , Mr. Balderson , and Mr. Meuser ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to allow qualified distributions from health savings accounts for certain home care expenses.