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H.R. 394: Restoring Access to Medication Act of 2017

The text of the bill below is as of Jan 10, 2017 (Introduced).

Source: GPO

I

115th CONGRESS

1st Session

H. R. 394

IN THE HOUSE OF REPRESENTATIVES

January 10, 2017

(for herself and Mr. Kind) introduced the following bill; which was referred to the Committee on Ways and Means

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 2017.

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, 2016.