I 112th CONGRESS 1st Session H. R. 2010 IN THE HOUSE OF REPRESENTATIVES May 26, 2011 Mr. Paulsen (for himself, Mr. Tiberi, Ms. Granger, Mr. Culberson, Mr. Burton of Indiana, Mr. Franks of Arizona, Mr. McHenry, Mr. Fleming, Mr. Garrett, Mr. Gohmert, Ms. Herrera Beutler, Mr. Luetkemeyer, Mr. Daniel E. Lungren of California, Mr. Manzullo, Mr. Pearce, Mr. Chaffetz, Mr. Paul, Mr. Roskam, Mrs. Lummis, Mrs. McMorris Rodgers, Mr. Westmoreland, Mr. Brady of Texas, Mr. Dent, Mrs. Biggert, Mr. Lance, and Mr. Rooney) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on the Judiciary and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned A BILL To amend the Internal Revenue Code of 1986 to improve access to health care through expanded health savings accounts, and for other purposes.

1.

Short title, etc

(a)

Short title

This Act may be cited as the Family and Retirement Health Investment Act of 2011. (b)

Amendment of 1986 Code

Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c)

Table of contents

The table of contents is as follows: Sec. 1. Short title, etc. Title I—Provisions relating to tax-preferred health accounts Sec. 101. Allow both spouses to make catch-up contributions to the same HSA account. Sec. 102. Provisions relating to Medicare. Sec. 103. Individuals eligible for veterans benefits for a service-connected disability. Sec. 104. Individuals eligible for Indian Health Service assistance. Sec. 105. Individuals eligible for TRICARE coverage. Sec. 106. Health FSA carryforwards. Sec. 107. FSA and HRA interaction with HSAs. Sec. 108. Allowance of distributions for prescription and over-the-counter medicines and drugs. Sec. 109. Purchase of health insurance from HSA account. Sec. 110. Special rule for certain medical expenses incurred before establishment of account. Sec. 111. Preventive care prescription drug clarification. Sec. 112. Equivalent bankruptcy protections for health savings accounts as retirement funds. Sec. 113. Administrative error correction before due date of return. Sec. 114. Reauthorization of medicaid health opportunity accounts. Title II—Other provisions Sec. 121. Certain exercise equipment and physical fitness programs treated as medical care. Sec. 122. Certain nutritional and dietary supplements to be treated as medical care. Sec. 123. Certain provider fees to be treated as medical care. Sec. 124. Repeal of annual limitations on deductibles for employer-sponsored plans offered in small group market.