IB 
Union Calendar No. 364 
112TH CONGRESS 
2D SESSION 
H. R. 5842 
[Report No. 112–516] 
To amend the Internal Revenue Code of 1986 to repeal the amendments 
made by the Patient Protection and Affordable Care Act which disqualify 
expenses for over-the-counter drugs under health savings accounts and 
health flexible spending arrangements. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 18, 2012 
Ms. JENKINS (for herself, Mr. PAULSEN, and Mr. REICHERT) introduced the 
following bill; which was referred to the Committee on Ways and Means 
JUNE 5, 2012 
Additional sponsors: Mrs. BLACK, Mrs. BLACKBURN, Mr. JONES, Mr. PAUL, 
Mr. WALDEN, Mr. BRADY
of Texas, Mr. ROSS
of Florida, Mr. 
BENISHEK, Mr. HECK, Mrs. MCMORRIS RODGERS, Mr. LUETKEMEYER, 
Mr. MILLER of Florida, Mr. BERG, Mr. POMPEO, Mrs. ELLMERS, Mr. 
BURTON of Indiana, Mr. GOSAR, Mr. POSEY, Mr. DAVIS of Kentucky, 
and Mr. BILBRAY 
JUNE 5, 2012 
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] 
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A BILL 
To amend the Internal Revenue Code of 1986 to repeal 
the amendments made by the Patient Protection and 
Affordable Care Act which disqualify expenses for over- 
the-counter drugs under health savings accounts and 
health flexible spending arrangements. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Restoring Access to 
Medication Act’’. 
SEC. 2. REPEAL OF DISQUALIFICATION OF EXPENSES FOR 
OVER-THE-COUNTER DRUGS UNDER HEALTH 
SAVINGS ACCOUNTS AND HEALTH FLEXIBLE 
SPENDING ARRANGEMENTS. 
(a) HSAS.—Subparagraph (A) of section 223(d)(2) 
of the Internal Revenue Code of 1986 is amended by strik-
ing the last sentence. 
(b) ARCHER MSAS.—Subparagraph (A) of section 
220(d)(2) of such Code is amended by striking the last 
sentence. 
(c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS 
AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Sec-
tion 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 Decem-
ber 31, 2012. 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Restoring Access to 
Medication Act of 2012’’. 
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Union Calendar No. 364 
112TH CONGRESS 
2D SESSION 
H. R. 5842 
[Report No. 112–516] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
repeal the amendments made by the Patient Pro-
tection and Affordable Care Act which disqualify 
expenses for over-the-counter drugs under health 
savings accounts and health flexible spending ar-
rangements. 
JUNE 5, 2012 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Mar 15 2010 
21:16 Jun 05, 2012
Jkt 019200
PO 00000
Frm 00006
Fmt 6651
Sfmt 6651
E:\BILLS\H5842.RH
H5842
srobinson on DSK4SPTVN1PROD with BILLS