I 
111TH CONGRESS 
2D SESSION 
H. R. 5936 
To repeal limitations imposed by the Patient Protection and Affordable Care 
Act on health-related tax benefits under the Internal Revenue Code 
of 1986 and to treat high deductible health plans as qualified health 
plans under such Act. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 29, 2010 
Mr. REICHERT (for himself and Mr. MINNICK) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addi-
tion to the Committee on Energy and Commerce, for a period to be sub-
sequently determined by the Speaker, in each case for consideration of 
such provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To repeal limitations imposed by the Patient Protection and 
Affordable Care Act on health-related tax benefits under 
the Internal Revenue Code of 1986 and to treat high 
deductible health plans as qualified health plans under 
such Act. 
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 Assistance 
for Families’ and Seniors’ Health Expenses Act of 2010’’. 
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SEC. 2. REPEAL OF PPACA LIMITATION ON ITEMIZED DE-
DUCTION FOR MEDICAL EXPENSES. 
Section 9013 of the Patient Protection and Afford-
able Care Act, and the amendments made by such section, 
are hereby repealed. The Internal Revenue Code of 1986 
shall be applied and administered as if such section and 
amendments had never been enacted. 
SEC. 3. REPEAL OF PPACA LIMITATIONS ON CERTAIN MED-
ICAL AND HEALTH-RELATED ACCOUNTS. 
(a) REPEAL
OF LIMITATION
ON DISTRIBUTIONS 
FROM CERTAIN MEDICAL AND HEALTH-RELATED AC-
COUNTS
FOR
MEDICINE
OTHER
THAN
PRESCRIBED 
DRUGS OR INSULIN.—Section 9003 of the Patient Protec-
tion and Affordable Care Act, and the amendments made 
by such section, are hereby repealed. The Internal Rev-
enue Code of 1986 shall be applied and administered as 
if such section and amendments had never been enacted. 
(b) REPEAL OF INCREASE IN ADDITIONAL TAX ON 
DISTRIBUTIONS FROM HSAS AND ARCHER MSAS NOT 
USED
FOR QUALIFIED MEDICAL EXPENSES.—Section 
9004 of the Patient Protection and Affordable Care Act, 
and the amendments made by such section, are hereby re-
pealed. The Internal Revenue Code of 1986 shall be ap-
plied and administered as if such section and amendments 
had never been enacted. 
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(c) REPEAL OF LIMITATION ON HEALTH FLEXIBLE 
SPENDING
ARRANGEMENTS
UNDER
CAFETERIA 
PLANS.—Sections 9005 and 10902 of the Patient Protec-
tion and Affordable Care Act, and section 1403 of the 
Health Care and Education Reconciliation Act of 2010, 
and the amendments made by such sections, are hereby 
repealed. The Internal Revenue Code of 1986 shall be ap-
plied and administered as if such sections and amend-
ments had never been enacted. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 4. TREATMENT OF HIGH DEDUCTIBLE HEALTH PLAN 
AS QUALIFIED HEALTH PLAN UNDER PPACA. 
(a) IN GENERAL.—Subsection (a) of section 1301 of 
the Patient Protection and Affordable Care Act is amend-
ed by adding at the end the following new paragraph: 
‘‘(5) INCLUSION
OF
HSA
HIGH
DEDUCTIBLE 
HEALTH PLANS.—Any reference in this title to a 
qualified health plan shall be deemed to include a 
high deductible health plan (as defined in section 
223(c)(2) of the Internal Revenue Code of 1986).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall take effect as if included in the provi-
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sions of section 1301 of the Patient Protection and Afford-
able Care Act. 
Æ 
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