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

                                                 Union Calendar No. 364
112th CONGRESS
  2d Session
                                H. R. 5842

                          [Report No. 112-516]

  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.


_______________________________________________________________________


                    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

                              June 5, 2012

 Additional sponsors: Mrs. Black, Mrs. Blackburn, Mr. Jones, Mr. Paul, 
Mr. Walden, Mr. Brady of Texas, Mr. Ross of Florida, Mr. Benishek, Mr. 
 Heck, Mrs. McMorris Rodgers, Mr. Luetkemeyer, Mr. Miller of Florida, 
 Mr. Berg, Mr. Pompeo, Mrs. Ellmers, Mr. Burton of Indiana, Mr. Gosar, 
           Mr. Posey, Mr. Davis of Kentucky, and Mr. Bilbray

                              June 5, 2012

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]


_______________________________________________________________________

                                 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,

<DELETED>SECTION 1. SHORT TITLE.</DELETED>

<DELETED>    This Act may be cited as the ``Restoring Access to 
Medication Act''.</DELETED>

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

<DELETED>    (a) HSAs.--Subparagraph (A) of section 223(d)(2) of the 
Internal Revenue Code of 1986 is amended by striking the last 
sentence.</DELETED>
<DELETED>    (b) Archer MSAs.--Subparagraph (A) of section 220(d)(2) of 
such Code is amended by striking the last sentence.</DELETED>
<DELETED>    (c) Health Flexible Spending Arrangements and Health 
Reimbursement Arrangements.--Section 106 of such Code is amended by 
striking subsection (f).</DELETED>
<DELETED>    (d) Effective Date.--The amendments made by this section 
shall apply to expenses incurred after December 31, 2012.</DELETED>

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Restoring Access to Medication Act 
of 2012''.

SEC. 2. REPEAL OF DISQUALIFICATION OF EXPENSES FOR OVER-THE-COUNTER 
              DRUGS UNDER CERTAIN ACCOUNTS AND 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.
                                                 Union Calendar No. 364

112th CONGRESS

  2d Session

                               H. R. 5842

                          [Report No. 112-516]

_______________________________________________________________________

                                 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.

_______________________________________________________________________

                              June 5, 2012

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed