This legislation aims to reduce the financial burden on caregivers by expanding the permissible uses of tax-advantaged health accounts. It amends the Internal Revenue Code to allow individuals to use funds from their Health Savings Accounts (HSAs) , Flexible Spending Arrangements (FSAs) , and Health Reimbursement Arrangements (HRAs) for the medical expenses of their parents or their spouse's parents. Specifically, the bill modifies sections related to HSAs, FSAs, HRAs, and Archer MSAs to include parents in the definition of eligible dependents for whom medical expenses can be covered. These changes are designed to provide financial relief to individuals supporting their aging parents, making it easier to cover healthcare costs with pre-tax dollars. The amendments will apply to amounts paid or expenses incurred after December 31, 2025.