[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5842 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 5842

  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.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 18, 2012

Ms. Jenkins (for herself, Mr. Paulsen, and Mr. Reichert) 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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Restoring Access to Medication 
Act''.

SEC. 2. REPEAL OF DISQUALIFICATION OF EXPENSES FOR OVER-THE-COUNTER 
              DRUGS UNDER HEALTH SAVINGS ACCOUNTS AND HEALTH FLEXIBLE 
              SPENDING ARRANGEMENTS.

    (a) HSAs.--Subparagraph (A) of section 223(d)(2) of the Internal 
Revenue Code of 1986 is amended by striking the last sentence.
    (b) Archer MSAs.--Subparagraph (A) of section 220(d)(2) 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, 2012.
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