[Congressional Record Volume 161, Number 175 (Thursday, December 3, 2015)]
[Senate]
[Page S8393]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2905. Mr. ROBERTS submitted an amendment intended to be proposed 
to amendment SA 2874 proposed by Mr. McConnell to the bill H.R. 3762, 
to provide for reconciliation pursuant to section 2002 of the 
concurrent resolution on the budget for fiscal year 2016; which was 
ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. 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.
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