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Bill
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H.R. 6199 — what changed

Restoring Access to Medication and Modernizing Health Savings Accounts Act of 2018

From Introduced in House to Reported in House. 1 section amended and 1 added between Introduced in House and Reported in House.

Section 1 Short title

added This Act may be cited as the “Restoring Access to Medication Act of 2018”.

(a)
removed HSAs— Section 223(d)(2) of the Internal Revenue Code of 1986 is amended—
(1)
removed 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)
removed by adding at the end the following new subparagraph:

removed “(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 women with respect to menstruation or other genital-tract secretions.”

(b)
removed 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)
removed 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:

removed “(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)
removed Effective dates—
(1)
removed Distributions from savings accounts— The amendment made by subsections (a) and (b) shall apply to amounts paid after December 31, 2018.
(2)
removed Reimbursements— The amendment made by subsection (c) shall apply to expenses incurred after December 31, 2018.

Sec. 2 Inclusion of certain over-the-counter medical products as qualified medical expenses

added
(a)
added HSAs— Section 223(d)(2) of the Internal Revenue Code of 1986 is amended—
(1)
added 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)
added by adding at the end the following new subparagraph:

added “(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 women with respect to menstruation or other genital-tract secretions.”

(b)
added 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)
added 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:

added “(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)
added Effective dates—
(1)
added Distributions from health savings accounts— The amendments made by subsections (a) and (b) shall apply to amounts paid after December 31, 2018.
(2)
added Reimbursements— The amendment made by subsection (c) shall apply to expenses incurred after December 31, 2018.