To amend the Internal Revenue Code of 1986 to treat distributions from health savings accounts for funeral expenses of the account beneficiary as qualified distributions.

This bill amends the tax code to allow health savings account (HSA) funds to be used tax-free for funeral expenses of the account holder or beneficiary. It directly affects HSA account holders who may need to cover costs like burial, cremation, caskets, or funeral services for themselves or a deceased beneficiary. Key provisions define "funeral expenses" broadly to include related costs (e.g., embalming, transportation, grave plots) but limit tax-free withdrawals to $5,000 per person. The bill also permits expenses incurred within 90 days before death to be treated as if paid before death, aligning with existing HSA rules for death-related distributions.