[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 709 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 709

  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 SENATE OF THE UNITED STATES

                             March 11, 2015

Mr. Roberts (for himself, Ms. Heitkamp, Mr. Hatch, Mr. Burr, Mr. Rubio, 
    Ms. Collins, Mr. Heller, Mr. Isakson, Mr. Flake, and Mr. King) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 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, 2014.
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