II
115th CONGRESS
1st Session
S. 85
IN THE SENATE OF THE UNITED STATES
January 10, 2017
Mr. Roberts (for himself and Ms. Heitkamp) introduced the following bill; which was read twice and referred to the Committee on Finance
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.
Short title
This Act may be cited as the Restoring Access to Medication Act of 2017
.
Repeal of disqualification of expenses for over-the-counter drugs under certain accounts and arrangements
HSAs
Section 223(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking the last sentence.
Archer MSAs
Section 220(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking the last sentence.
Health flexible spending arrangements and health reimbursement arrangements
Section 106 of the Internal Revenue Code of 1986 is amended by striking subsection (f).
Effective date
The amendments made by this section shall apply to expenses incurred after December 31, 2016.