[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 836 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 836

     To amend the Internal Revenue Code of 1986 to repeal certain 
 limitations on health care benefits enacted by the Patient Protection 
                        and Affordable Care Act.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 23, 2015

    Mr. Barrasso (for himself, Ms. Ayotte, Mr. Burr, Mr. Crapo, Mr. 
    Isakson, Mr. Risch, Mr. Roberts, and Mr. Wicker) 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 certain 
 limitations on health care benefits enacted by the Patient Protection 
                        and Affordable Care Act.

    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 ``Family Health Care Flexibility 
Act''.

SEC. 2. REPEAL OF DISTRIBUTIONS FOR MEDICINE QUALIFIED ONLY IF FOR 
              PRESCRIBED DRUG OR INSULIN.

    (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 the 
Internal Revenue Code of 1986 is amended by striking the last sentence.
    (c) Health Flexible Spending Arrangements and Health Reimbursement 
Arrangements.--Section 106 of the Internal Revenue Code of 1986 is 
amended by striking subsection (f).
    (d) Effective Dates.--
            (1) Distributions from savings accounts.--The amendments 
        made by subsections (a) and (b) shall apply to amounts paid 
        with respect to taxable years beginning after December 31, 
        2015.
            (2) Reimbursements.--The amendment made by subsection (c) 
        shall apply to expenses incurred with respect to taxable years 
        beginning after December 31, 2015.

SEC. 3. REPEAL OF LIMITATION ON HEALTH FLEXIBLE SPENDING ARRANGEMENTS 
              UNDER CAFETERIA PLANS.

    (a) In General.--Section 125 of the Internal Revenue Code of 1986 
is amended--
            (1) by striking subsection (i), and
            (2) by redesignating subsections (j), (k), and (l) as 
        subsections (i), (j), and (k), respectively.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2015.
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