H.R. 5842 (112th): Restoring Access to Medication Act of 2012

HR 5842 RH

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.

May 18, 2012

Ms. JENKINS (for herself, Mr. PAULSEN, and Mr. REICHERT) introduced the following bill; which was referred to the Committee on Ways and Means

June 5, 2012

Additional sponsors: Mrs. BLACK, Mrs. BLACKBURN, Mr. JONES, Mr. PAUL, Mr. WALDEN, Mr. BRADY of Texas, Mr. ROSS of Florida, Mr. BENISHEK, Mr. HECK, Mrs. MCMORRIS RODGERS, Mr. LUETKEMEYER, Mr. MILLER of Florida, Mr. BERG, Mr. POMPEO, Mrs. ELLMERS, Mr. BURTON of Indiana, Mr. GOSAR, Mr. POSEY, Mr. DAVIS of Kentucky, and Mr. BILBRAY

June 5, 2012

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]

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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

[Struck out->] SECTION 1. SHORT TITLE. [<-Struck out]

[Struck out->] This Act may be cited as the ‘Restoring Access to Medication Act’. [<-Struck out]

[Struck out->] SEC. 2. REPEAL OF DISQUALIFICATION OF EXPENSES FOR OVER-THE-COUNTER DRUGS UNDER HEALTH SAVINGS ACCOUNTS AND HEALTH FLEXIBLE SPENDING ARRANGEMENTS. [<-Struck out]

[Struck out->] (a) HSAs- Subparagraph (A) of section 223(d)(2) of the Internal Revenue Code of 1986 is amended by striking the last sentence. [<-Struck out]

[Struck out->] (b) Archer MSAs- Subparagraph (A) of section 220(d)(2) of such Code is amended by striking the last sentence. [<-Struck out]

[Struck out->] (c) Health Flexible Spending Arrangements and Health Reimbursement Arrangements- Section 106 of such Code is amended by striking subsection (f). [<-Struck out]

[Struck out->] (d) Effective Date- The amendments made by this section shall apply to expenses incurred after December 31, 2012. [<-Struck out]

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Restoring Access to Medication Act of 2012’.

SEC. 2. REPEAL OF DISQUALIFICATION OF EXPENSES FOR OVER-THE-COUNTER DRUGS UNDER CERTAIN ACCOUNTS AND ARRANGEMENTS.

(a) HSAs- Subparagraph (A) of section 223(d)(2) of the Internal Revenue Code of 1986 is amended by striking the last sentence.

(b) Archer MSAs- Subparagraph (A) of section 220(d)(2) 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, 2012.

Union Calendar No. 364

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.

June 5, 2012

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