Code · BILL · 117th Congress · H.R. 7949 (Introduced in House) — To improve response to, and preparation for, heat waves and extreme heat, and for other purposes. · Sec. 305

Sec. 305. Box fan expenses reimbursable through health saving accounts

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Section 223(d)(2) of the Internal Revenue Code of 1986 is amended by inserting or box fans before shall be treated as paid for medical care . The amendment made by this section shall apply to amounts paid or incurred in taxable years beginning after the date of the enactment of this Act.