Library / Laws / 114th / hr / H.R. 1270 / Reported in House
IB
Union Calendar No. 234
114th CONGRESS
1st Session
H. R. 1270
[Report No. 114–308]
IN THE HOUSE OF REPRESENTATIVES
March 4, 2015
Ms. Jenkins of Kansas (for herself and Mr. Kind) introduced the following bill; which was referred to the Committee on Ways and Means
October 23, 2015
Additional sponsors: Mr. Murphy of Florida, Mr. DeFazio, Mr. Miller of Florida, Mr. Pompeo, Mr. Long, Mr. Salmon, Mr. Huizenga of Michigan, Mr. Royce, Mr. DesJarlais, Mr. Jolly, Mr. Roe of Tennessee, Mr. Graves of Missouri, Mr. Jones, Mr. Rothfus, Mr. Flores, Mr. Kelly of Pennsylvania, Mr. Renacci, Mr. Heck of Nevada, Mr. Burgess, Mrs. Black, Mr. Brady of Texas, Mr. Posey, Mr. McKinley, Mr. Boustany, Mr. Latta, Mr. Roskam, Mr. Johnson of Ohio, Mr. Brat, Mr. Turner, Mr. Bishop of Michigan, Mrs. Mimi Walters of California, Ms. Sinema, Mr. Costello of Pennsylvania, Mr. Hill, Mr. Sessions, Ms. McSally, Mr. Guthrie, and Mr. Babin
October 23, 2015
Reported with an amendment, committed to the Committee of the Whole House on the State of the
Union, and ordered to be printed
Strike out all after the enacting clause and insert the part printed in italic
For text of introduced bill, see copy of bill as introduced on March 4, 2015
A BILL
To amend the Internal Revenue Code of 1986 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
arrangements.
1.
Short title
This Act may be cited as the Restoring Access to Medication Act of 2015.
2.
Repeal of disqualification of expenses for over-the-counter drugs under certain accounts and arrangements
(a)
HSAs
Section 223(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking the last sentence.
(b)
Archer MSAs
Section 220(d)(2)(A) of such Code is amended by striking the last sentence.
(c)
Health flexible spending arrangements and health reimbursement arrangements
Section 106 of such Code is amended by striking subsection (f).
(d)
Effective date
The amendments made by this section shall apply to expenses incurred after December 31, 2015.
October 23, 2015 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed