Addiction Recovery through Family Deductions Act
This bill amends the Internal Revenue Code to expand certain deductions and exclusions to include expenses related to alcohol and drug addiction treatments for specified family members who are not dependents.
The bill allows the expenses to be treated as: (1) medical care for the purpose of the deduction for medical care, and (2) qualified Indian health care benefits for the purpose of the exclusion from gross income of the value of any qualified Indian health care benefit.
The bill also allows insurance covering alcohol and drug addiction treatment for the non-dependent family members to be treated as insurance that constitutes medical care for the purpose of the deduction for health-insurance costs of self-employed individuals.