,,ii ,calendar ,no4 #eej #aadth ,,congress #b;d ,session ,h4 ,r4 #abgj ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #g1 #bjaf,received2 read the first time ,july #aa1 #bjaf,read the second time and placed on the calendar ,,an ,,act ,to amend the ,internal ,revenue ,code of #aihf to repeal the amendments made by the ,patient ,protection and ,affordable ,care ,act which disqualify expenses for over-the-counter drugs under health savings accounts and health flexible spending arrangements4 #a4 ,short title ,this ,act may be cited as the ,restoring ,access to ,medication and ,improving ,health ,savings ,act of #bjaf4 ,i ,restoring ,access to ,medication ,act of #bjaf #aja4 ,short title ,this title may be cited as the ,restoring ,access to ,medication ,act of #bjaf4 #ajb4 ,repeal of disqualification of expenses for over-the-counter drugs under certain accounts and arrangements 7a7 ,h,s,as ,section #bbc7;d77#b77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking the last sentence4 7b7 ,archer ,m,s,as ,section #bbj7;d77#b77;,a7 of such ,code is amended by striking the last sentence4 7c7 ,health flexible spending arrangements and health reimbursement arrangements ,section #ajf of such ,code is amended by striking subsection 7f74 7d7 ,effective date ,the amendments made by this section shall apply to expenses incurred after ,december #ca1 #bjaf4 ,,ii ,health ,care ,security ,act of #bjaf #bja4 ,short title ,this title may be cited as the ,health ,care ,security ,act of #bjaf4 #bjb4 ,allow both spouses to make catch-up contributions to the same health savings account 7a7 ,in general ,section #bbc7;b77#e7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#e7 ,special rule for married individuals with family coverage 7,a7 ,in general ,in the case of individuals who are married to each other1 if both spouses are eligible individuals and either spouse has family coverage under a high deductible health plan as of the first day of any month-- 7i7 the limitation under paragraph 7#a7 shall be applied by not taking into account any other high deductible health plan coverage of either spouse 7and if such spouses both have family coverage under separate high deductible health plans1 only one such coverage shall be taken into account71 7ii7 such limitation 7after application of clause 7i77 shall be reduced by the aggregate amount paid to ,archer ,m,s,as of such spouses for the taxable year1 and 7iii7 such limitation 7after application of clauses 7i7 and 7ii77 shall be divided equally between such spouses unless they agree on a different division4 7,b7 ,treatment of additional contribution amounts ,if both spouses referred to in subparagraph 7,a7 have attained age #ee before the close of the taxable year1 the limitation referred to in subparagraph 7,a77iii7 which is subject to division between the spouses shall include the additional contribution amounts determined under paragraph 7#c7 for both spouses4 ,in any other case1 any additional contribution amount determined under paragraph 7#c7 shall not be taken into account under subparagraph 7,a77iii7 and shall not be subject to division between the spouses4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjaf4 #bjc4 ,special rule for certain medical expenses incurred before establishment of health savings account 7a7 ,in general ,section #bbc7;d77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,d7 ,treatment of certain medical expenses incurred before establishment of account ,if a health savings account is established during the #fj-;day period beginning on the date that coverage of the account beneficiary under a high deductible health plan begins1 then1 solely for purposes of determining whether an amount paid is used for a qualified medical expense1 such account shall be treated as having been established on the date that such coverage begins4 4 7b7 ,effective date ,the amendment made by this section shall apply with respect to coverage beginning after ,december #ca1 #bjaf4 #bjd4 ,maximum contribution limit to health savings account increased to amount of deductible and out-of-pocket limitation 7a7 ,self-,only coverage ,section #bbc7;b77#b77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking #b1bej and inserting the amount in effect under subsection 7c77#b77;,a77ii77,i74 7b7 ,family coverage ,section #bbc7;b77#b77;,b7 of such ,code is amended by striking #d1ejj and inserting the amount in effect under subsection 7c77#b77;,a77ii77,,ii74 7c7 ,conforming amendments ,section #bbc7;g77#a7 of such ,code is amended-- 7#a7 by striking subsections 7b77#b7 and both places it appears and inserting subsection1 and 7#b7 by striking determined by in subparagraph 7,b7 thereof and all that follows through calendar year #bjjc4 and inserting determined by substituting calendar year #bjjc for calendar year #aiib in subparagraph 7,b7 thereof 44 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjaf4 ,,iii ,protecting ,taxpayers by ,recovering ,improper ,obamacare ,subsidy ,overpayments ,act #cja4 ,short title ,this title may be cited as the ,protecting ,taxpayers by ,recovering ,improper ,obamacare ,subsidy ,overpayments ,act4 #cjb4 ,recovery of improper overpayments resulting from certain ,federally subsidized health insurance 7a7 ,in general ,section #cf;,b7f77#b77;,b77i7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7i7 ,in general ,in the case of a taxpayer whose household income is less than #cjj percent of the poverty line for the size of the family involved for the taxable year1 the amount of the increase under subparagraph 7,a7 shall in no event exceed the applicable dollar amount determined in accordance with the following table 7one-half of such amount in the case of a taxpayer whose tax is determined under section #a7;c7 for the taxable year73 ,if the household income 7expressed as a percent of poverty line7 is3,the applicable dollar amount is3 ,less than #bjjfjj ,at least #bjj but less than #beja1ejj ,at least #bej but less than #cjjc1jjj4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjaf4 ,passed the ,house of ,representatives ,july #f1 #bjaf4,karen ,l4 ,haas1,clerk ,july #aa1 #bjaf,read the second time and placed on the calendar