,i #aaeth ,,congress #ast ,session ,h4 ,r4 #igb ,,in ,,the ,,house ,,of ,,representatives ,february #g1 #bjag,ms4 ,meng 7for herself1 ,mr4 ,grijalva1 ,ms4 ,norton1 ,ms4 ,wasserman ,schultz1 ,ms4 ,moore1 ,mr4 ,conyers1 ,ms4 ,lee1 ,ms4 ,bonamici1 ,mrs4 ,carolyn ,b4 ,maloney of ,new ,york1 ,mr4 ,gutirrez1 ,ms4 ,lofgren1 ,ms4 ,jayapal1 ,ms4 ,mc,collum1 ,mr4 ,meeks1 ,ms4 ,kelly of ,illinois1 ,mr4 ,cohen1 ,mr4 ,payne1 ,mr4 ,hastings1 and ,ms4 ,clarke of ,new ,york7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committees on ,financial ,services1 the ,judiciary1 and ,education and the ,workforce1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to increase the availability and affordability of menstrual hygiene products for women and girls with limited access1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,menstrual ,equity ,for ,all ,act of #bjag4 #b4 ,menstrual hygiene products reimbursement from health flexible spending arrangements 7a7 ,in general ,section #ajf of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 7g7 ,menstrual hygiene products 7#a7 ,in general ,amounts paid or incurred for menstrual hygiene products shall be treated as a qualified medical expense eligible for reimbursement from a health flexible spending arrangement4 7#b7 menstrual hygiene products defined ,for purposes of paragraph 7#a71 the term menstrual hygiene products means tampons1 pads1 liners1 cups1 sponges1 douches1 wipes1 sprays1 and similar products used by women with respect to menstruation or other genital-tract secretions4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 #c4 ,menstrual hygiene products refundable credit 7a7 ,in general ,subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf 7relating to refundable credits7 is amended by inserting after section #cf;,b the following new section3 #cf;,c4 ,menstrual hygiene products 7a7 ,in general ,there shall be allowed as a credit against the tax imposed by this subtitle with respect to each eligible individual for whom the taxpayer is allowed a deduction under section #aea an amount equal to #abj4 7b7 ,limitation based on adjusted gross income 7#a7 ,in general ,in the case of any taxpayer whose modified adjusted gross income exceeds the threshold amount1 the amount of the credit allowable under subsection 7a7 shall be zero4 ,for purposes of the preceding sentence1 the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section #iaa1 #ica1 or #icc4 7#b7 ,threshold amount ,for purposes of paragraph 7#a71 the term threshold amount means-- 7,a7 #dg1ebj in the case of a joint return1 7,b7 #ce1fdj in the case of a head of household1 and 7,c7 #bc1gfj in the case of a separate return4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,eligible individual ,the term eligible individual means an individual who uses menstrual hygiene products4 7#b7 menstrual hygiene products defined ,the term menstrual hygiene products shall be determined by the ,secretary of ,health and ,human ,services by regulation and provided to the ,secretary1 and shall include tampons1 pads1 liners1 cups1 and similar products used by women with respect to menstruation4 7d7 ,adjustment for inflation 7#a7 ,in general ,for each taxable year beginning after #bjag1 the dollar amounts in subsections 7a7 and 7b77#b7 shall each be increased by an amount equal to the product of-- 7,a7 such dollar amount1 and 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year1 determined by substituting calendar year #bjaf for calendar year #aiib in subparagraph 7,b7 thereof4 7#b7 ,rounding ,if any increase determined under paragraph 7#a7-- 7,a7 in the case of the dollar amount in subsection 7a7 is not a multiple of #e1 such increase shall be rounded to the next highest multiple of #e1 and 7,b7 in the case of the dollar amount in subsection 7b77#b71 is not a multiple of #a1jjj1 such increase shall be rounded to the next lowest multiple of #a1jjj4 7e7 ,regulations ,the ,secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section4 4 7b7 ,conforming amendments 7#a7 ,section #acbd7;b77#b7 of title #ca1 ,united ,states ,code1 is amended by inserting #cf;,c1 after #cf;,b14 7#b7 ,the table of sections for subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #cf;,b the following new item3 ,sec4 #cf;,c4 ,menstrual hygiene products4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjaf4 #d4 ,menstrual hygiene products availability for homeless individuals under emergency food and shelter grant program ,subsection 7a7 of section #caf of the ,mc,kinney-,vento ,homeless ,assistance ,act 7#db ,u4,s4,c4 #aacdf7;a77 is amended-- 7#a7 in paragraph 7#e71 by striking and at the end2 7#b7 in paragraph 7#f71 by striking the period at the end and inserting 2 and2 and 7#c7 by adding at the end the following new paragraph3 7#g7 guidelines that ensure that amounts provided under the program to private nonprofit organizations and local governments may be used to provide menstrual hygiene products1 including tampons1 pads1 liners1 cups1 and similar products used by women with respect to menstruation4 4 #e4 ,menstrual hygiene products for inmates and detainees 7a7 ,requirement ,beginning on the date that is #ahj days after the date of the enactment of this ,act1 and annually thereafter1 the chief executive officer of each ,state that receives a grant under subpart #a of part ,e of title ,i of the ,omnibus ,crime ,control and ,safe ,streets ,act of #aifh 7#db ,u4,s4,c4 #cgej et seq47 7commonly referred to as the ,edward ,byrne ,memorial ,justice ,assistance ,grant ,program7 shall submit to the ,attorney ,general a certification1 in such form and containing such information as the ,attorney ,general may require1 that all female inmates and detainees in that ,state have access to menstrual hygiene products on demand and at no cost to the inmates and detainees4 7b7 ,reduction in ,grant ,funding ,in the case of a ,state whose chief executive officer fails to submit a certification required under subsection 7a7 in a fiscal year1 the ,attorney ,general shall reduce the amount that the ,state would have otherwise received under section #eje of title ,i of the ,omnibus ,crime ,control and ,safe ,streets ,act of #aifh 7#db ,u4,s4,c4 #cgee7 by #bj percent for the following fiscal year4 7c7 ,reallocation ,amounts not allocated to a ,state under section #eje of title ,i of the ,omnibus ,crime ,control and ,safe ,streets ,act of #aifh 7#db ,u4,s4,c4 #cgee7 for a fiscal year pursuant to subsection 7b7 shall be reallocated under such section to ,states that submit such certifications4 7d7 ,determination of menstrual hygiene products ,for the purposes of subsection 7a71 the term menstrual hygiene products shall be determined by the ,attorney ,general of the ,united ,states4 #f4 ,menstrual hygiene products for employees ,section #f of the ,occupational ,safety and ,health ,act of #aigj 7#bi ,u4,s4,c4 #fee7 is amended by adding at the end the following3 7g7 ,the ,secretary shall by rule promulgate a requirement that each employer with not less than #ajj employees provide menstrual hygiene products free of charge for employees of the employer4 4