H.R. 5774 clarifies that money withdrawn from health savings accounts can be used to pay for long-term care services without facing tax penalties. The bill amends the tax code to explicitly state that qualified long-term care services, such as nursing home care or in-home care for elderly or disabled individuals, are eligible uses for health savings account distributions. This change affects anyone with a health savings account who may need long-term care services. The amendment takes effect immediately upon enactment and applies to distributions made after the bill becomes law, while not affecting any withdrawals made before that date.