328 
Regulations (or any successor regula-
tions))’’; and 
(ii) in clause (iii), by striking ‘‘active 
ingredient (including any ester or salt of 
the active ingredient)’’ and inserting ‘‘ac-
tive moiety (as defined by the Secretary in 
section 314.3 of title 21, Code of Federal 
Regulations (or any successor regula-
tions))’’; 
(C) in subsection (l)(2)(A)(i), by striking 
‘‘active ingredient (including any ester or salt of 
the active ingredient)’’ and inserting ‘‘active 
moiety (as defined by the Secretary in section 
314.3 of title 21, Code of Federal Regulations 
(or any successor regulations))’’; 
(D) in subsection (s), in the matter pre-
ceding paragraph (1), by striking ‘‘active ingre-
dient (including any ester or salt of the active 
ingredient)’’ and inserting ‘‘active moiety (as 
defined by the Secretary in section 314.3 of 
title 21, Code of Federal Regulations (or any 
successor regulations))’’; and 
(E) in subsection (u)(1), in the matter pre-
ceding subparagraph (A)— 
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329 
(i) by striking ‘‘active ingredient (in-
cluding any ester or salt of the active in-
gredient)’’ and inserting ‘‘active moiety (as 
defined by the Secretary in section 314.3 
of title 21, Code of Federal Regulations (or 
any successor regulations))’’; and 
(ii) by striking ‘‘same active ingre-
dient’’ and inserting ‘‘same active moiety’’; 
(2) 
in 
section 
512(c)(2)(F) 
(21 
U.S.C. 
360b(c)(2)(F))— 
(A) in clause (i), by striking ‘‘active ingre-
dient (including any ester or salt of the active 
ingredient)’’ and inserting ‘‘active moiety (as 
defined by the Secretary in section 314.3 of 
title 21, Code of Federal Regulations (or any 
successor regulations))’’; 
(B) in clause (ii), by striking ‘‘active ingre-
dient (including any ester or salt of the active 
ingredient)’’ and inserting ‘‘active moiety (as 
defined by the Secretary in section 314.3 of 
title 21, Code of Federal Regulations (or any 
successor regulations))’’; and 
(C) in clause (v), by striking ‘‘active ingre-
dient (including any ester or salt of the active 
ingredient)’’ and inserting ‘‘active moiety (as 
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330 
defined by the Secretary in section 314.3 of 
title 21, Code of Federal Regulations (or any 
successor regulations))’’; 
(3) 
in 
section 
524(a)(4)(C) 
(21 
U.S.C. 
360n(a)(4)(C)), by striking ‘‘active ingredient (in-
cluding any ester or salt of the active ingredient)’’ 
and inserting ‘‘active moiety (as defined by the Sec-
retary in section 314.3 of title 21, Code of Federal 
Regulations (or any successor regulations))’’; 
(4) in section 529(a)(4)(A)(ii) (21 U.S.C. 
360ff(a)(4)(A)(ii)), by striking ‘‘active ingredient 
(including any ester or salt of the active ingredient)’’ 
and inserting ‘‘active moiety (as defined by the Sec-
retary in section 314.3 of title 21, Code of Federal 
Regulations (or any successor regulations))’’; and 
(5) in section 565A(a)(4)(D) (21 U.S.C. 
360bbb–4a(a)(4)(D)), by striking ‘‘active ingredient 
(including any ester or salt of the active ingredient)’’ 
and inserting ‘‘active moiety (as defined by the Sec-
retary in section 314.3 of title 21, Code of Federal 
Regulations (or any successor regulations))’’. 
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331 
TITLE IV—REVENUE 
PROVISIONS 
SEC. 401. PERMANENT EXTENSION OF REDUCTION IN MED-
ICAL EXPENSE DEDUCTION FLOOR. 
(a) IN GENERAL.—Section 213(a) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘10 per-
cent’’ and inserting ‘‘7.5 percent’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 213 of such Code is amended by 
striking subsection (f). 
(2) Section 56(b)(1) of such Code is amended 
by striking subparagraph (B) and by redesignating 
subparagraphs (C), (D), (E), and (F), as subpara-
graphs (B), (C), (D), and (E), respectively. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years ending after De-
cember 31, 2019. 
SEC. 402. SAFE HARBOR FOR HIGH DEDUCTIBLE HEALTH 
PLANS WITHOUT DEDUCTIBLE FOR INSULIN. 
(a) IN GENERAL.—Section 223(c)(2)(C) of the Inter-
nal Revenue Code of 1986 is amended by inserting ‘‘or 
for insulin or any device for the delivery of insulin’’ before 
the period at the end. 
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