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.

Expanded use of Health Savings Accounts: The bill allows individuals to use their health savings account funds for funeral expenses of the account beneficiary without it being an unqualified distribution (Section 1(a) and Section 1(b)).

Coverage of various end-of-life costs: The provision includes specific costs such as burial, cremation, embalming, interment, inurnment, clothing for the remains, caskets or urns, hearse services, funeral director services, venue fees, transportation, grave digging, grave liners, and grave plots (Section 1(b)(ii)).

Simplified timing for expenses: The bill allows funeral expenses to be treated as if they were incurred immediately before death during the 90-day period starting on the date of the beneficiary's death (Section 1(c)).