IB 
Union Calendar No. 559 
116TH CONGRESS 
2D SESSION 
H. R. 1922 
[Report No. 116–675] 
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 
MARCH 27, 2019 
Mr. KIND (for himself, Ms. MENG, Mrs. WALORSKI, and Mr. LAHOOD) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
DECEMBER 18, 2020 
Additional sponsors: Mr. FITZPATRICK, Mr. DEFAZIO, Mr. GONZALEZ of 
Texas, Ms. BROWNLEY of California, Mrs. AXNE, Mr. ROUDA, Ms. WILD, 
Mr. KELLY of Pennsylvania, Mr. SMITH of Nebraska, and Ms. DEAN 
DECEMBER 18, 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 March 27, 2019] 
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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 2019’’. 
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 individuals 
with respect to menstruation or other genital- 
tract secretions.’’. 
(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 SAVINGS ACCOUNTS.— 
The amendments made by subsections (a) and (b) 
shall apply to amounts paid after December 31, 2019. 
(2) REIMBURSEMENTS.—The amendment made 
by subsection (c) shall apply to expenses incurred 
after December 31, 2019. 
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