Restoring Access to Medication Act of 2019

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] VerDate Sep 11 2014 21:29 Dec 18, 2020 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6652 E:\BILLS\H1922.RH H1922 pamtmann on DSKBC07HB2PROD with BILLS 2 •HR 1922 RH A BILL To amend the Internal Revenue Code of 1986 to include certain over-the-counter medical products as qualified medical expenses. VerDate Sep 11 2014 21:29 Dec 18, 2020 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6652 E:\BILLS\H1922.RH H1922 pamtmann on DSKBC07HB2PROD with BILLS 3 •HR 1922 RH Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Restoring Access to 4 Medication Act of 2019’’. 5 SEC. 2. INCLUSION OF CERTAIN OVER-THE-COUNTER MED- 6 ICAL PRODUCTS AS QUALIFIED MEDICAL EX- 7 PENSES. 8 (a) HSAS.—Section 223(d)(2) of the Internal Revenue 9 Code of 1986 is amended— 10 (1) by striking the last sentence of subparagraph 11 (A) and inserting the following: ‘‘For purposes of this 12 subparagraph, amounts paid for menstrual care prod- 13 ucts shall be treated as paid for medical care.’’; and 14 (2) by adding at the end the following new sub- 15 paragraph: 16 ‘‘(D) MENSTRUAL CARE PRODUCT.—For 17 purposes of this paragraph, the term ‘menstrual 18 care product’ means a tampon, pad, liner, cup, 19 sponge, or similar product used by individuals 20 with respect to menstruation or other genital- 21 tract secretions.’’. 22 (b) ARCHER MSAS.—Section 220(d)(2)(A) of such 23 Code is amended by striking the last sentence and inserting 24 the following: ‘‘For purposes of this subparagraph, amounts 25 VerDate Sep 11 2014 21:29 Dec 18, 2020 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6203 E:\BILLS\H1922.RH H1922 pamtmann on DSKBC07HB2PROD with BILLS 4 •HR 1922 RH paid for menstrual care products (as defined in section 1 223(d)(2)(D)) shall be treated as paid for medical care.’’. 2 (c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS 3 AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Section 4 106 of such Code is amended by striking subsection (f) and 5 inserting the following new subsection: 6 ‘‘(f) REIMBURSEMENTS FOR MENSTRUAL CARE PROD- 7 UCTS.—For purposes of this section and section 105, ex- 8 penses incurred for menstrual care products (as defined in 9 section 223(d)(2)(D)) shall be treated as incurred for med- 10 ical care.’’. 11 (d) EFFECTIVE DATES.— 12 (1) DISTRIBUTIONS FROM SAVINGS ACCOUNTS.— 13 The amendments made by subsections (a) and (b) 14 shall apply to amounts paid after December 31, 2019. 15 (2) REIMBURSEMENTS.—The amendment made 16 by subsection (c) shall apply to expenses incurred 17 after December 31, 2019. 18 VerDate Sep 11 2014 21:29 Dec 18, 2020 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6203 E:\BILLS\H1922.RH H1922 pamtmann on DSKBC07HB2PROD with BILLS VerDate Sep 11 2014 21:29 Dec 18, 2020 Jkt 019200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6203 E:\BILLS\H1922.RH H1922 pamtmann on DSKBC07HB2PROD with BILLS Union Calendar No. 559 116TH CONGRESS 2D SESSION H. R. 1922 [Report No. 116–675] A BILL To amend the Internal Revenue Code of 1986 to include certain over-the-counter medical products as qualified medical expenses. DECEMBER 18, 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 21:29 Dec 18, 2020 Jkt 019200 PO 00000 Frm 00006 Fmt 6651 Sfmt 6651 E:\BILLS\H1922.RH H1922 pamtmann on DSKBC07HB2PROD with BILLS