H.R. 2436 would allow people to withdraw up to $5,000 from their health savings accounts (HSAs) without penalty to pay for funeral expenses after the account holder's death. Currently, HSAs are restricted to paying for qualified medical expenses, and withdrawals for other purposes are subject to taxes and penalties. This bill expands the definition of qualified uses to include funeral-related costs such as burial, cremation, casket purchases, funeral director services, and grave preparation. The change would apply to funeral expenses paid within 90 days after the account holder's death and would take effect for amounts paid after the bill is enacted. The legislation affects millions of Americans who use HSAs as a tax-advantaged savings tool for healthcare costs and could help families cover end-of-life expenses without tax consequences.