IB 
Union Calendar No. 323 
116TH CONGRESS 
2D SESSION 
H. R. 4716 
[Report No. 116–401] 
To amend the Internal Revenue Code of 1986 to provide a safe harbor 
for high deductible health plans without a deductible for certain inhalers. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 17, 2019 
Mr. COX of California (for himself and Ms. SEWELL of Alabama) introduced 
the following bill; which was referred to the Committee on Ways and Means 
FEBRUARY 21, 2020 
Additional sponsors: Mr. FERGUSON, Mr. KELLY of Pennsylvania, and Mr. 
FITZPATRICK 
FEBRUARY 21, 2020 
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 October 17, 2019] 
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A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a safe harbor for high deductible health plans without 
a deductible for certain inhalers. 
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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 ‘‘Inhaler Coverage and 
Access Now Act’’ or as the ‘‘I CAN Act’’. 
SEC. 2. SAFE HARBOR FOR HIGH DEDUCTIBLE HEALTH 
PLANS WITHOUT DEDUCTIBLE FOR CERTAIN 
INHALERS. 
(a) IN GENERAL.—Section 223(c)(2)(C) of the Internal 
Revenue Code of 1986 is amended— 
(1) by striking ‘‘for preventive care’’ and insert-
ing ‘‘for one or more of the following: 
‘‘(i) Preventive care’’, and 
(2) by adding at the end the following new 
clause: 
‘‘(ii) Inhalers for treatment of any 
chronic lung disease (and any medicine or 
drug which is delivered through such in-
haler for treatment of such disease).’’. 
(b) CONFORMING AMENDMENT.—The heading for sec-
tion 223(c)(2)(C) of such Code is amended by striking 
‘‘PREVENTIVE CARE DEDUCTIBLE’’ and inserting ‘‘CERTAIN 
DEDUCTIBLES’’. 
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(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to months beginning after the date of 
the enactment of this Act. 
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Union Calendar No. 323 
116TH CONGRESS 
2D SESSION 
H. R. 4716 
[Report No. 116–401] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
provide a safe harbor for high deductible health 
plans without a deductible for certain inhalers. 
FEBRUARY 21, 2020 
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 
21:19 Feb 21, 2020
Jkt 099200
PO 00000
Frm 00006
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pamtmann on DSKBC07HB2PROD with BILLS