I 111th CONGRESS 1st Session H. R. 3445 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.

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.