IB 
Union Calendar No. 658 
115TH CONGRESS 
2D SESSION 
H. R. 6199 
[Report No. 115–850] 
To amend the Internal Revenue Code of 1986 to include certain over-the- 
counter medical products as qualified medical expenses. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 22, 2018 
Ms. JENKINS of Kansas (for herself, Ms. MENG, Mr. KIND, and Mr. PAUL-
SEN) introduced the following bill; which was referred to the Committee 
on Ways and Means 
JULY 19, 2018 
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 June 22, 2018] 
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A BILL 
To amend the Internal Revenue Code of 1986 to include 
certain over-the-counter medical products as qualified 
medical expenses. 
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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 of 2018’’. 
SEC. 2. INCLUSION OF CERTAIN OVER-THE-COUNTER MED-
ICAL PRODUCTS AS QUALIFIED MEDICAL EX-
PENSES. 
(a) HSAS.—Section 223(d)(2) of the Internal Revenue 
Code of 1986 is amended— 
(1) by striking the last sentence of subparagraph 
(A) and inserting the following: ‘‘For purposes of this 
subparagraph, amounts paid for menstrual care prod-
ucts shall be treated as paid for medical care.’’, and 
(2) by adding at the end the following new sub-
paragraph: 
‘‘(D) MENSTRUAL
CARE
PRODUCT.—For 
purposes of this paragraph, the term ‘menstrual 
care product’ means a tampon, pad, liner, cup, 
sponge, or similar product used by women with 
respect to menstruation or other genital-tract se-
cretions.’’. 
(b) ARCHER MSAS.—Section 220(d)(2)(A) of such 
Code is amended by striking the last sentence and inserting 
the following: ‘‘For purposes of this subparagraph, amounts 
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paid for menstrual care products (as defined in section 
223(d)(2)(D)) shall be treated as paid for medical care.’’. 
(c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS 
AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Section 
106 of such Code is amended by striking subsection (f) and 
inserting the following new subsection: 
‘‘(f) REIMBURSEMENTS FOR MENSTRUAL CARE PROD-
UCTS.—For purposes of this section and section 105, ex-
penses incurred for menstrual care products (as defined in 
section 223(d)(2)(D)) shall be treated as incurred for med-
ical care.’’. 
(d) EFFECTIVE DATES.— 
(1) DISTRIBUTIONS FROM HEALTH SAVINGS AC-
COUNTS.—The amendments made by subsections (a) 
and (b) shall apply to amounts paid after December 
31, 2018. 
(2) REIMBURSEMENTS.—The amendment made 
by subsection (c) shall apply to expenses incurred 
after December 31, 2018. 
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Union Calendar No. 658 
115TH CONGRESS 
2D SESSION 
H. R. 6199 
[Report No. 115–850] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
include certain over-the-counter medical products 
as qualified medical expenses. 
JULY 19, 2018 
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 Sep 11 2014 
21:42 Jul 19, 2018
Jkt 079200
PO 00000
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