IB 

Union Calendar No. 559 

116TH CONGRESS 

2D SESSION H. R. 1922 

[Report No. 116–675] 

To amend the Internal Revenue Code of 1986 to include certain over-thecounter medical products as qualified medical expenses. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 27, 2019 

Mr. KIND (for himself, Ms. MENG, Mrs. WALORSKI, and Mr. LAHOOD) introduced the following bill; which was referred to the Committee on Ways 

and Means 

DECEMBER 18, 2020 

Additional sponsors: Mr. FITZPATRICK, Mr. DEFAZIO, Mr. GONZALEZ of 

Texas, Ms. BROWNLEY of California, Mrs. AXNE, Mr. ROUDA, Ms. WILD, 

Mr. KELLY of Pennsylvania, Mr. SMITH of Nebraska, and Ms. DEAN

DECEMBER 18, 2020 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on March 27, 2019] 


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•HR 1922 RH

A BILL 

To amend the Internal Revenue Code of 1986 to include 

certain over-the-counter medical products as qualified 

medical expenses. 


pamtmann on DSKBC07HB2PROD with BILLS
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•HR 1922 RH

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 Access to 

5 Medication Act of 2019’’. 

6 SEC. 2. INCLUSION OF CERTAIN OVER-THE-COUNTER MED7 ICAL PRODUCTS AS QUALIFIED MEDICAL EX8 PENSES. 

9 (a) HSAS.—Section 223(d)(2) of the Internal Revenue 

10 Code of 1986 is amended— 

11 (1) by striking the last sentence of subparagraph 

12 (A) and inserting the following: ‘‘For purposes of this 

13 subparagraph, amounts paid for menstrual care prod14 ucts shall be treated as paid for medical care.’’; and 

15 (2) by adding at the end the following new sub16 paragraph: 

17 ‘‘(D) MENSTRUAL CARE PRODUCT.—For 

18 purposes of this paragraph, the term ‘menstrual 

19 care product’ means a tampon, pad, liner, cup, 

20 sponge, or similar product used by individuals 

21 with respect to menstruation or other genital22 tract secretions.’’. 

23 (b) ARCHER MSAS.—Section 220(d)(2)(A) of such 

24 Code is amended by striking the last sentence and inserting 

25 the following: ‘‘For purposes of this subparagraph, amounts 


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•HR 1922 RH

1 paid for menstrual care products (as defined in section 

2 223(d)(2)(D)) shall be treated as paid for medical care.’’. 

3 (c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS

4 AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Section 

5 106 of such Code is amended by striking subsection (f) and 

6 inserting the following new subsection: 

7 ‘‘(f) REIMBURSEMENTS FOR MENSTRUAL CARE PROD8 UCTS.—For purposes of this section and section 105, ex9 penses incurred for menstrual care products (as defined in 

10 section 223(d)(2)(D)) shall be treated as incurred for med11 ical care.’’. 

12 (d) EFFECTIVE DATES.— 

13 (1) DISTRIBUTIONS FROM SAVINGS ACCOUNTS.— 

14 The amendments made by subsections (a) and (b) 

15 shall apply to amounts paid after December 31, 2019. 

16 (2) REIMBURSEMENTS.—The amendment made 

17 by subsection (c) shall apply to expenses incurred 

18 after December 31, 2019. 


pamtmann on DSKBC07HB2PROD with BILLS

pamtmann on DSKBC07HB2PROD with BILLS
Union Calendar No. 559 

116TH CONGRESS 

2D SESSION H. R. 1922 

[Report No. 116–675] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

as qualified medical expenses. include certain over-the-counter medical products 

DECEMBER 18, 2020 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


pamtmann on DSKBC07HB2PROD with BILLS