I 

111TH CONGRESS 

2D SESSION H. R. 5936 

To repeal limitations imposed by the Patient Protection and Affordable Care 

Act on health-related tax benefits under the Internal Revenue Code 

of 1986 and to treat high deductible health plans as qualified health 

plans under such Act. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 29, 2010 

Mr. REICHERT (for himself and Mr. MINNICK) introduced the following bill; 

which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of 

such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To repeal limitations imposed by the Patient Protection and 

Affordable Care Act on health-related tax benefits under 

the Internal Revenue Code of 1986 and to treat high 

deductible health plans as qualified health plans under 

such Act. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Restoring Assistance 

5 for Families’ and Seniors’ Health Expenses Act of 2010’’. 


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1 SEC. 2. REPEAL OF PPACA LIMITATION ON ITEMIZED DE2 DUCTION FOR MEDICAL EXPENSES. 

3 Section 9013 of the Patient Protection and Afford4 able Care Act, and the amendments made by such section, 

5 are hereby repealed. The Internal Revenue Code of 1986 

6 shall be applied and administered as if such section and 

7 amendments had never been enacted. 

8 SEC. 3. REPEAL OF PPACA LIMITATIONS ON CERTAIN MED9 ICAL AND HEALTH-RELATED ACCOUNTS. 

10 (a) REPEAL OF LIMITATION ON DISTRIBUTIONS

11 FROM CERTAIN MEDICAL AND HEALTH-RELATED AC12 COUNTS FOR MEDICINE OTHER THAN PRESCRIBED

13 DRUGS OR INSULIN.—Section 9003 of the Patient Protec14 tion and Affordable Care Act, and the amendments made 

15 by such section, are hereby repealed. The Internal Rev16 enue Code of 1986 shall be applied and administered as 

17 if such section and amendments had never been enacted. 

18 (b) REPEAL OF INCREASE IN ADDITIONAL TAX ON

19 DISTRIBUTIONS FROM HSAS AND ARCHER MSAS NOT

20 USED FOR QUALIFIED MEDICAL EXPENSES.—Section 

21 9004 of the Patient Protection and Affordable Care Act, 

22 and the amendments made by such section, are hereby re23 pealed. The Internal Revenue Code of 1986 shall be ap24 plied and administered as if such section and amendments 

25 had never been enacted. 


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1 (c) REPEAL OF LIMITATION ON HEALTH FLEXIBLE

2 SPENDING ARRANGEMENTS UNDER CAFETERIA

3 PLANS.—Sections 9005 and 10902 of the Patient Protec4 tion and Affordable Care Act, and section 1403 of the 

5 Health Care and Education Reconciliation Act of 2010, 

6 and the amendments made by such sections, are hereby 

7 repealed. The Internal Revenue Code of 1986 shall be ap8 plied and administered as if such sections and amend9 ments had never been enacted. 

10 (d) EFFECTIVE DATE.—The amendments made by 

11 this section shall take effect on the date of the enactment 

12 of this Act. 

13 SEC. 4. TREATMENT OF HIGH DEDUCTIBLE HEALTH PLAN 

14 AS QUALIFIED HEALTH PLAN UNDER PPACA. 

15 (a) IN GENERAL.—Subsection (a) of section 1301 of 

16 the Patient Protection and Affordable Care Act is amend17 ed by adding at the end the following new paragraph: 

18 ‘‘(5) INCLUSION OF HSA HIGH DEDUCTIBLE

19 HEALTH PLANS.—Any reference in this title to a 

20 qualified health plan shall be deemed to include a 

21 high deductible health plan (as defined in section 

22 223(c)(2) of the Internal Revenue Code of 1986).’’. 

23 (b) EFFECTIVE DATE.—The amendment made by 

24 subsection (a) shall take effect as if included in the proviVerDate Mar 15 2010 22:21 Jul 30, 2010 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H5936.IH H5936

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1 sions of section 1301 of the Patient Protection and Afford2 able Care Act. 

Æ 


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