Restoring Access to Medication Act of 2019

II 116TH CONGRESS 1ST SESSION S. 1089 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. IN THE SENATE OF THE UNITED STATES APRIL 9, 2019 Mr. ROBERTS (for himself, Mr. KING, Mr. ISAKSON, and Mr. MANCHIN) intro- duced the following bill; which was read twice and referred to the Com- mittee 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. 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 VerDate Sep 11 2014 04:04 Apr 16, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1089.IS S1089 kjohnson on DSK79L0C42 with BILLS 2 •S 1089 IS SEC. 2. REPEAL OF DISQUALIFICATION OF EXPENSES FOR 1 OVER-THE-COUNTER DRUGS UNDER CERTAIN 2 ACCOUNTS AND ARRANGEMENTS. 3 (a) HSAS.—Section 223(d)(2)(A) of the Internal 4 Revenue Code of 1986 is amended by striking the last sen- 5 tence. 6 (b) ARCHER MSAS.—Section 220(d)(2)(A) of the In- 7 ternal Revenue Code of 1986 is amended by striking the 8 last sentence. 9 (c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS 10 AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Sec- 11 tion 106 of the Internal Revenue Code of 1986 is amended 12 by striking subsection (f). 13 (d) EFFECTIVE DATE.—The amendments made by 14 this section shall apply to expenses incurred after Decem- 15 ber 31, 2018. 16 Æ VerDate Sep 11 2014 04:04 Apr 16, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S1089.IS S1089 kjohnson on DSK79L0C42 with BILLS