IN THE SENATE OF THE UNITED STATES
March 11, 2015
Mr. Roberts (for himself, Ms. Heitkamp, Mr. Hatch, Mr. Burr, Mr. Rubio, Ms. Collins, Mr. Heller, Mr. Isakson, Mr. Flake, and Mr. King) introduced the following bill; which was read twice and referred to the Committee on Finance
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.
This Act may be cited as the
Restoring Access to Medication Act of 2015.
Repeal of disqualification of expenses for over-the-counter drugs under certain accounts and arrangements
Section 223(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking the last sentence.
Section 220(d)(2)(A) of such Code is amended by striking the last sentence.
Health flexible spending arrangements and health reimbursement arrangements
Section 106 of such Code is amended by striking subsection (f).
The amendments made by this section shall apply to expenses incurred after December 31, 2014.