[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3445 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3445

To amend the Internal Revenue Code of 1986 to allow baby formula to be 
 reimbursed under a health flexible spending arrangement if the mother 
      has had a mastectomy and is medically unable to breastfeed.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 31, 2009

Ms. Wasserman Schultz (for herself and Mr. Meek of Florida) 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 allow baby formula to be 
 reimbursed under a health flexible spending arrangement if the mother 
      has had a mastectomy and is medically unable to breastfeed.

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

SECTION 1. BABY FORMULA REIMBURSEMENT UNDER HEALTH FLEXIBLE SPENDING 
              ARRANGEMENT.

    (a) In General.--Section 106 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(f) Special Rule for Health FSA Reimbursement.--A plan shall not 
fail to be treated as a health flexible spending arrangement under this 
section merely because such plan provides for reimbursement of baby 
formula for a child in cases in which the mother of the child has had a 
mastectomy and is medically unable to breastfeed.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to distributions on or after the date of the enactment of this 
Act.
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