Menstrual Equity For All Act of 2017

To increase the availability and affordability of menstrual hygiene products for women and girls with limited access, and for other purposes. 1. Short title This Act may be cited as the Menstrual Equity For All Act of 2017 2. Menstrual hygiene products reimbursement from health flexible spending arrangements (a) In general Section 106 (g) Menstrual hygiene products (1) In general Amounts paid or incurred for menstrual hygiene products shall be treated as a qualified medical expense eligible for reimbursement from a health flexible spending arrangement. (2) menstrual hygiene products defined For purposes of paragraph (1), the term menstrual hygiene products . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 3. Menstrual hygiene products refundable credit (a) In general Subpart C of part IV of subchapter A of chapter 1 36C. Menstrual hygiene products (a) In general There shall be allowed as a credit against the tax imposed by this subtitle with respect to each eligible individual for whom the taxpayer is allowed a deduction under section 151 an amount equal to $120. (b) Limitation based on adjusted gross income (1) In general In the case of any taxpayer whose modified adjusted gross income exceeds the threshold amount, the amount of the credit allowable under subsection (a) shall be zero. For purposes of the preceding sentence, the term modified adjusted gross income (2) Threshold amount For purposes of paragraph (1), the term threshold amount (A) $47,520 in the case of a joint return, (B) $35,640 in the case of a head of household, and (C) $23,760 in the case of a separate return. (c) Definitions For purposes of this section— (1) Eligible individual The term eligible individual (2) menstrual hygiene products defined The term menstrual hygiene products (d) Adjustment for inflation (1) In general For each taxable year beginning after 2017, the dollar amounts in subsections (a) and (b)(2) shall each be increased by an amount equal to the product of— (A) such dollar amount, and (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting calendar year 2016 calendar year 1992 (2) Rounding If any increase determined under paragraph (1)— (A) in the case of the dollar amount in subsection (a) is not a multiple of $5, such increase shall be rounded to the next highest multiple of $5, and (B) in the case of the dollar amount in subsection (b)(2), is not a multiple of $1,000, such increase shall be rounded to the next lowest multiple of $1,000. (e) Regulations The Secretary shall prescribe such regulations as may be appropriate to carry out the purposes of this section. . (b) Conforming amendments (1) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, 36B, (2) The table of sections for subpart C of part IV of subchapter A of chapter 1 Sec. 36C. Menstrual hygiene products. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016. 4. Menstrual hygiene products availability for homeless individuals under emergency food and shelter grant program Subsection (a) of section 316 of the McKinney-Vento Homeless Assistance Act ( 42 U.S.C. 11346(a) (1) in paragraph (5), by striking and (2) in paragraph (6), by striking the period at the end and inserting ; and (3) by adding at the end the following new paragraph: (7) guidelines that ensure that amounts provided under the program to private nonprofit organizations and local governments may be used to provide menstrual hygiene products, including tampons, pads, liners, cups, and similar products used by women with respect to menstruation. . 5. Menstrual hygiene products for inmates and detainees (a) Requirement Beginning on the date that is 180 days after the date of the enactment of this Act, and annually thereafter, the chief executive officer of each State that receives a grant under subpart 1 of part E of title I of the Omnibus Crime Control and Safe Streets Act of 1968 ( 42 U.S.C. 3750 Edward Byrne Memorial Justice Assistance Grant Program (b) Reduction in Grant Funding In the case of a State whose chief executive officer fails to submit a certification required under subsection (a) in a fiscal year, the Attorney General shall reduce the amount that the State would have otherwise received under section 505 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 ( 42 U.S.C. 3755 (c) Reallocation Amounts not allocated to a State under section 505 of title I of the Omnibus Crime Control and Safe Streets Act of 1968 ( 42 U.S.C. 3755 (d) Determination of menstrual hygiene products For the purposes of subsection (a), the term menstrual hygiene products 6. Menstrual hygiene products for employees Section 6 of the Occupational Safety and Health Act of 1970 ( 29 U.S.C. 655 (g) The Secretary shall by rule promulgate a requirement that each employer with not less than 100 employees provide menstrual hygiene products free of charge for employees of the employer. .

Summary: Menstrual Equity For All Act of 2017 This bill establishes a tax credit, a tax exclusion, and requirements that apply to the purchase or distribution of menstrual hygiene products. The bill amends the Internal Revenue Code to: (1) expand the tax exclusion for reimbursements from a health flexible spending arrangement to include amounts paid or incurred for menstrual hygiene products, and (2) allow a refundable tax credit of $120 for certain individuals who use menstrual hygiene products, subject to adjustments for inflation and a limitation based on adjusted gross income. The bill amends the McKinney-Vento Homeless Assistance Act to require the Emergency Food and Shelter Program National Board to establish written guidelines for the Emergency Food and Shelter Program to ensure that funds provided under the program to private nonprofit organizations and local governments may be used to provide menstrual hygiene products. Each state that receives a grant under the Edward Byrne Memorial Justice Assistance Grant Program must annually certify to the Department of Justice (DOJ) that all female inmates and detainees in that state have access to menstrual hygiene products on demand and at no cost to the inmates and detainees. If a state does not submit the required certification, DOJ must reduce the state's grant funding under the program by 20% and reallocate the funding to states that submitted certifications. This bill also amends the Occupational Safety and Health Act of 1970 to require the Department of Labor to issue a rule requiring private employers with not less than 100 employees to provide free menstrual hygiene products for their employees.