This bill would allow people to withdraw money from their health savings accounts to pay for funeral expenses without facing tax penalties, treating such withdrawals as qualified distributions. Currently, health savings accounts can only be used tax-free for specific medical expenses, and funeral costs are not included. Under this legislation, account holders could withdraw up to $5,000 per person for funeral-related expenses including burial, cremation, caskets, funeral director services, and grave preparation. The bill also provides a 90-day grace period after someone's death during which their funeral expenses can be paid from the account and still receive the tax-free treatment. The changes would take effect immediately upon enactment for any funeral expenses paid after the bill becomes law.