Restoring Access to Medication Act of 2019

Bill: 116-s-1089
Sponsor: full_name: Sen. Roberts, Pat [R-KS]
Introduced: 2019-04-09
Policy area: Taxation
Subjects: Health care costs and insurance

Income tax deductions

Prescription drugs
Latest action: action_date: 2019-04-09
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2019-04-09
action_desc: Introduced in Senate
text: <p><strong>Restoring Access to Medication Act of 201</strong><b>9</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, and health flexible spending arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs).</p>

tv_txt: II 116th CONGRESS 1st Session S. 1089 IN THE SENATE OF THE UNITED STATES April 9, 2019 Mr. Roberts (for himself, Mr. King , Mr. Isakson , and Mr. Manchin ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL 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.

1. Short title This Act may be cited as the Restoring Access to Medication Act of 2019 . 2. 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 sentence. (b) Archer MSAs Section 220(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking the last sentence. (c) Health flexible spending arrangements and health reimbursement arrangements Section 106 of the Internal Revenue Code of 1986 is amended by striking subsection (f). (d) Effective date The amendments made by this section shall apply to expenses incurred after December 31, 2018.