To amend the Internal Revenue Code of 1986 to clarify the treatment of distributions from health savings accounts for long-term care services.

This bill clarifies that funds from Health Savings Accounts (HSAs) can be used tax-free for qualified long-term care services, as defined by existing tax law. It directly affects HSA account holders who pay for long-term care services like nursing home care or in-home assistance. The key change inserts specific language into the tax code to explicitly include these services under eligible HSA distributions, removing prior ambiguity. The amendment applies to distributions made after the bill's enactment date.