II 
Calendar No. 550 
114TH CONGRESS 
2D SESSION 
H. R. 1270 
IN THE SENATE OF THE UNITED STATES 
JULY 7, 2016 
Received; read the first time 
JULY 11, 2016 
Read the second time and placed on the calendar 
AN ACT 
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. 
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 and Improving Health Savings Act of 2016’’. 
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TITLE I—RESTORING ACCESS TO 
MEDICATION ACT OF 2016 
SEC. 101. SHORT TITLE. 
This title may be cited as the ‘‘Restoring Access to 
Medication Act of 2016’’. 
SEC. 102. REPEAL OF DISQUALIFICATION OF EXPENSES 
FOR 
OVER-THE-COUNTER 
DRUGS 
UNDER 
CERTAIN ACCOUNTS AND ARRANGEMENTS. 
(a) HSAS.—Section 223(d)(2)(A) of the Internal 
Revenue Code of 1986 is amended by striking the last sen-
tence. 
(b) ARCHER MSAS.—Section 220(d)(2)(A) 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, 2016. 
TITLE II—HEALTH CARE 
SECURITY ACT OF 2016 
SEC. 201. SHORT TITLE. 
This title may be cited as the ‘‘Health Care Security 
Act of 2016’’. 
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SEC. 202. ALLOW BOTH SPOUSES TO MAKE CATCH-UP CON-
TRIBUTIONS TO THE SAME HEALTH SAVINGS 
ACCOUNT. 
(a) IN GENERAL.—Section 223(b)(5) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(5) SPECIAL RULE FOR MARRIED INDIVIDUALS 
WITH FAMILY COVERAGE.— 
‘‘(A) IN GENERAL.—In the case of individ-
uals who are married to each other, if both 
spouses are eligible individuals and either 
spouse has family coverage under a high de-
ductible health plan as of the first day of any 
month— 
‘‘(i) the limitation under paragraph 
(1) shall be applied by not taking into ac-
count any other high deductible health 
plan coverage of either spouse (and if such 
spouses both have family coverage under 
separate high deductible health plans, only 
one such coverage shall be taken into ac-
count), 
‘‘(ii) such limitation (after application 
of clause (i)) shall be reduced by the ag-
gregate amount paid to Archer MSAs of 
such spouses for the taxable year, and 
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‘‘(iii) such limitation (after application 
of clauses (i) and (ii)) shall be divided 
equally between such spouses unless they 
agree on a different division. 
‘‘(B) TREATMENT
OF
ADDITIONAL
CON-
TRIBUTION AMOUNTS.—If both spouses referred 
to in subparagraph (A) have attained age 55 
before the close of the taxable year, the limita-
tion referred to in subparagraph (A)(iii) which 
is subject to division between the spouses shall 
include the additional contribution amounts de-
termined under paragraph (3) for both spouses. 
In any other case, any additional contribution 
amount determined under paragraph (3) shall 
not be taken into account under subparagraph 
(A)(iii) and shall not be subject to division be-
tween the spouses.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2016. 
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