Restoring Access to Medication Act of 2019

Bill: 116-hr-1922
Sponsor: full_name: Rep. Kind, Ron [D-WI-3]
Introduced: 2019-03-27
Policy area: Taxation
Subjects: Health care costs and insurance

Health technology, devices, supplies

Income tax deductions

Income tax exclusion

Women's health
Latest action: action_date: 2020-12-18
text: Placed on the Union Calendar, Calendar No. 559.

Summaries:
action_date: 2019-03-27
action_desc: Introduced in House
text: <p><b>Restoring Access to Medication Act of 2019</b></p> <p>This bill repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, health flexible spending arrangements, and health reimbursement arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs). The bill also allows the accounts to pay for menstrual care products.</p>

action_date: 2020-12-18
action_desc: Reported to House
text: <p><b>Restoring Access to Medication Act of 2019</b></p> <p>This bill repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, health flexible spending arrangements, and health reimbursement arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs). The bill also allows the accounts to pay for menstrual care products.</p>

tv_txt: I 116th CONGRESS 1st Session H. R. 1922 IN THE HOUSE OF REPRESENTATIVES March 27, 2019 Mr. Kind (for himself, Ms. Meng , Mrs. Walorski , and Mr. LaHood ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to include certain over-the-counter medical products as qualified medical expenses.

1. Short title This Act may be cited as the Restoring Access to Medication Act of 2019 . 2. Inclusion of certain over-the-counter medical products as qualified medical expenses (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 products shall be treated as paid for medical care. ; and (2) by adding at the end the following new subparagraph: (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 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 products For purposes of this section and section 105, expenses incurred for menstrual care products (as defined in section 223(d)(2)(D)) shall be treated as incurred for medical care. . (d) Effective dates (1) Distributions from savings accounts The amendment 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.

tv_txt: IB Union Calendar No. 559 116th CONGRESS 2d Session H. R. 1922 [Report No. 116–675] IN THE HOUSE OF REPRESENTATIVES March 27, 2019 Mr. Kind (for himself, Ms. Meng , Mrs. Walorski , and Mr. LaHood ) introduced 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 A BILL To amend the Internal Revenue Code of 1986 to include certain over-the-counter medical products as qualified medical expenses.

1. Short title This Act may be cited as the Restoring Access to Medication Act of 2019 . 2. Inclusion of certain over-the-counter medical products as qualified medical expenses (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 products shall be treated as paid for medical care. ; and (2) by adding at the end the following new subparagraph: (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 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 products For purposes of this section and section 105, expenses incurred for menstrual care products (as defined in section 223(d)(2)(D)) shall be treated as incurred for medical 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.

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