This bill amends the Internal Revenue Code of 1986 to allow distributions from Health Savings Accounts (HSAs) for funeral expenses of the account beneficiary to be treated as qualified distributions. It broadly defines eligible "funeral expenses" to include costs for the care and disposition of remains, such as burial, cremation, and funeral director services, but imposes a $5,000 aggregate limit per beneficiary. Additionally, the legislation specifies that funeral expenses incurred within 90 days after the beneficiary's death will be considered as if incurred immediately before death for HSA purposes, ensuring these costs can be covered. These changes aim to provide financial flexibility for families and will apply to amounts paid after the bill's enactment.