Section 1 Short title
This Act may be cited as the “Fund Essential Menstruation Products Act of 2015” or the “FEM Products Act of 2015”.
Fund Essential Menstruation Products Act of 2015
A BILL
To amend the Internal Revenue Code of 1986 to provide for reimbursement from health flexible spending arrangements for feminine hygiene products.
Sec. 2 Reimbursement from health flexible spending arrangements for feminine hygiene products
In general— Section 106 of the Internal Revenue Code of 1986 is amended by adding at the end the following:
“(g) Feminine hygiene products
“(1) In general—Amounts paid or incurred for feminine hygiene products shall be treated as a qualified medical expense eligible for reimbursement from a health flexible spending arrangement.
“(2) Feminine hygiene products defined—For purposes of paragraph (1), the term feminine hygiene products means tampons, pads, liners, cups, sponges, douches, wipes, sprays, and similar products used by women with respect to menstruation or other genital-tract secretions.”
Effective date— The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.