[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1270 Reported in House (RH)]

<DOC>





                                                 Union Calendar No. 234
114th CONGRESS
  1st Session
                                H. R. 1270

                          [Report No. 114-308]

  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

                             March 4, 2015

    Ms. Jenkins of Kansas (for herself and Mr. Kind) introduced the 
 following bill; which was referred to the Committee on Ways and Means

                            October 23, 2015

Additional sponsors: Mr. Murphy of Florida, Mr. DeFazio, Mr. Miller of 
 Florida, Mr. Pompeo, Mr. Long, Mr. Salmon, Mr. Huizenga of Michigan, 
Mr. Royce, Mr. DesJarlais, Mr. Jolly, Mr. Roe of Tennessee, Mr. Graves 
     of Missouri, Mr. Jones, Mr. Rothfus, Mr. Flores, Mr. Kelly of 
Pennsylvania, Mr. Renacci, Mr. Heck of Nevada, Mr. Burgess, Mrs. Black, 
 Mr. Brady of Texas, Mr. Posey, Mr. McKinley, Mr. Boustany, Mr. Latta, 
 Mr. Roskam, Mr. Johnson of Ohio, Mr. Brat, Mr. Turner, Mr. Bishop of 
Michigan, Mrs. Mimi Walters of California, Ms. Sinema, Mr. Costello of 
Pennsylvania, Mr. Hill, Mr. Sessions, Ms. McSally, Mr. Guthrie, and Mr. 
                                 Babin

                            October 23, 2015

  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]
 [For text of introduced bill, see copy of bill as introduced on March 
                                4, 2015]


_______________________________________________________________________

                                 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 
of 2015''.

SEC. 2. REPEAL OF DISQUALIFICATION OF EXPENSES FOR OVER-THE-COUNTER 
              DRUGS UNDER CERTAIN ACCOUNTS AND ARRANGEMENTS.

    (a) HSAs.--Section 223(d)(2)(A) of the Internal Revenue Code of 
1986 is amended by striking the last sentence.
    (b) Archer MSAs.--Section 220(d)(2)(A) 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, 2015.
                                                 Union Calendar No. 234

114th CONGRESS

  1st Session

                               H. R. 1270

                          [Report No. 114-308]

_______________________________________________________________________

                                 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.

_______________________________________________________________________

                            October 23, 2015

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