JOINT 

Provision Effective 2017 2018 2019 2020 2021 2022 2023 2024 

I. The "Restoring Access to Medication Act of 2016" - 

Repeal of the Disqualification of Expenses forOver-the-Counter Drugs Under Certain Accountsand Arrangements [1]....................................................... eia 12/31/16 -271 -372 -375 -391 -411 -347 -424 -470 

II. The "Health Care Security Act of 2016"

1. Allow both spouses to make catch-up contributions to

the same health savings account ("HSA") [1].................... tyba 12/31/16 -15 -32 -35 -38 -41 -44 -47 -50 

2. Special rule for certain medical expenses incurred

before establishment of HSA [1]........................................ cba 12/31/16 -6 -16 -18 -20 -21 -23 -24 -26 

3. Maximum contribution limit to HSA increased to

amount of deductible and out-of-pocket limitation [1]....... tyba 12/31/16 -900 -1,373 -1,550 -1,734 -1,923 -2,112 -2,298 -2,477 

Total of the "Health Care Security Act of 2016"............................................... -922 -1,421 -1,603 -1,792 -1,985 -2,179 -2,369 -2,552 

III. The "Protecting Taxpayers by Recovering Improper

Obamacare Subsidy Overpayments Act" - Recoveryof Improper Overpayments Resulting From CertainFederally Subsidized Health Insurance [1][2][3]........... tyba 12/31/16 1,689 2,277 2,515 2,579 2,692 2,788 2,767 3,029 

 NET TOTAL ................................................................................. 496 484 536 395 297 262 -26 7 

Joint Committee on Taxation -------------------------------------- NOTE: Details may not add to totals due to rounding.[Legend and Footnotes for JCX-62-16 appear on the following page]

ESTIMATED REVENUE EFFECTS OF H.R. 1270,

Fiscal Years 2017 - 2026 

[Millions of Dollars] 

THE "RESTORING ACCESS TO MEDICATION AND IMPROVING HEALTH SAVINGS ACT OF 2016

SCHEDULED FOR CONSIDERATION BY THE HOUSE OF REPRESENTATIVES ON JULY 6, 2016
Page 2

Legend and Footnotes for JCX-62-16:Legend for "Effective" column: 

cba = coverage beginning after tyba = taxable years beginning aftereia = expenses incurred after

[1] Estimate includes the following off-budget budget effects: 2017 2018 2019 2020 2021 2022 2023 2024 

Repeal of the disqualification of expenses for over-the-counter drugsunder certain accounts and arrangements......................................................... -90 -125 -131 -138 -144 -152 -159 -168 

Allow both spouses to make catch-up contributions to the same HSA............. -5 -11 -12 -13 -14 -14 -15 -16 

Special rule for certain medical expenses incurred before establishment 

of HSA............................................................................................................ -2 -6 -6 -7 -7 -8 -8 -9 

Maximum contribution limit to HSA increased to amount of deductible and

out-of-pocket limitation.................................................................................. -206 -315 -355 -397 -441 -484 -527 -568 

Recovery of improper overpayments resulting from certain Federallysubsidized health insurance............................................................................... -21 -33 -37 -39 -42 -44 -46 -47 

[2] Estimate includes the following change 2017 2018 2019 2020 2021 2022 2023 2024 

in outlays........................................................................................................... -1,263 -1,740 -1,936 -1,985 -2,078 -2,159 -2,163 -2,373 

[3] We estimate that this provision would increase the number of people without health insurance by approximately 130,000.