IB Union Calendar No. 364 112th CONGRESS 2d Session H. R. 5842 [Report No. 112–516] 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.

1.

Short title

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

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.

1.

Short title

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

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.

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