Title IV — Revenue Provisions

H.R. 19 · 116th Congress · Dec 9, 2019 · Lineage

IV Revenue Provisions

Sec. 401 Permanent extension of reduction in medical expense deduction floor

(a)

In general— Section 213(a) of the Internal Revenue Code of 1986 is amended by striking “10 percent” and inserting “7.5 percent”.

(b)

Conforming amendments—

(1)

Section 213 of such Code is amended by striking subsection (f).

(2)

Section 56(b)(1) of such Code is amended by striking subparagraph (B) and by redesignating subparagraphs (C), (D), (E), and (F), as subparagraphs (B), (C), (D), and (E), respectively.

(c)

Effective date— The amendment made by this section shall apply to taxable years ending after December 31, 2019.

Sec. 402 Safe harbor for high deductible health plans without deductible for insulin

(a)

In general— Section 223(c)(2)(C) of the Internal Revenue Code of 1986 is amended by inserting “or for insulin or any device for the delivery of insulin” before the period at the end.

(b)

Effective date— The amendment made by this section shall apply to months beginning after the date of the enactment of this Act.

Sec. 403 Inclusion of certain over-the-counter medical products as qualified medical expenses

(a)

HSAs— Section 223(d)(2) of the Internal Revenue Code of 1986 is amended—

(1)

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)

by adding at the end the following new subparagraph:

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

(b)

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)

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:

“(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)

Effective dates—

(1)

Distributions from savings accounts— The amendment made by subsections (a) and (b) shall apply to amounts paid after December 31, 2019.

(2)

Reimbursements— The amendment made by subsection (c) shall apply to expenses incurred after December 31, 2019.

Lineage

Dec 9, 2019viewing Introduced in House Mr. Walden (for himself, Mr. Brady, Ms. Foxx of North Carolina, Mr. Collins of Georgia, Mr. Burgess, Mr. Nunes, Mr. Walberg, Mr. Sensenbrenner, Mr. Scalise, Ms. Cheney, Mr. Upton, Mr. Shimkus, Mr. Latta, Mr. Guthrie, Mrs. Rodgers of Washington, Mr. Olson, Mr. McKinley, Mr. Kinzinger, Mr. Griffith, Mr. Bilirakis, Mr. Johnson of Ohio, Mr. Long, Mr. Bucshon, Mr. Flores, Mrs. Brooks of Indiana, Mr. Mullin, Mr. Hudson, Mr. Carter of Georgia, Mr. Gianforte, Mr. Palmer, Mr. Cole, Mr. Williams, Mr. Abraham, Mr. Keller, Mr. Rutherford, Mr. Ferguson, Mr. Kustoff of Tennessee, Mr. Riggleman, Mr. Westerman, Mr. Graves of Louisiana, Mr. LaMalfa, Mr. Baird, Mr. Huizenga, Mr. Murphy of North Carolina, Mr. Conaway, Mr. Allen, Mr. Weber of Texas, Mr. Newhouse, Mr. Babin, Mr. Hagedorn, Mr. Rouzer, Mr. Rice of South Carolina, Mr. Wilson of South Carolina, Mr. Pence, Mr. Hill of Arkansas, Mr. Marshall, Mr. Balderson, Mr. Aderholt, Mr. Rodney Davis of Illinois, Mr. Mitchell, Mr. Crenshaw, Mr. Joyce of Pennsylvania, Mr. Johnson of South Dakota, Mr. Green of Tennessee, Mrs. Miller, Ms. Stefanik, Mr. Banks, Mr. Comer, Mr. McCaul, Mr. Diaz-Balart, Mr. Amodei, Mr. Norman, Mr. David P. Roe of Tennessee, Mr. Budd, Mr. Cook, Mr. Kevin Hern of Oklahoma, Mr. Chabot, Mr. Steube, Mr. Curtis, Mr. Grothman, Mr. Steil, Mr. Joyce of Ohio, Mr. Smith of New Jersey, Mr. Gonzalez of Ohio, Mr. Stauber, Mr. Buchanan, Mr. Smith of Nebraska, Mr. Arrington, Mr. Marchant, Mrs. Walorski, Mr. Kelly of Pennsylvania, Mr. Smith of Missouri, Mr. LaHood, Mr. Holding, Mr. Estes, Mr. Reed, Mr. Schweikert, Mr. Wenstrup, Mrs. Roby, Mr. Reschenthaler, Mr. Hurd of Texas, Mr. Watkins, Mr. Luetkemeyer, Mr. Turner, Mr. Thompson of Pennsylvania, Ms. Herrera Beutler, Mr. Guest, Mrs. Hartzler, Mrs. Wagner, Mr. Waltz, Mr. Wright, and Mr. Gibbs) introduced the following bill; which was referred to the Committee on Energy and Commerce, and in addition to the Committees on Ways and Means, and the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

Title IV — Revenue Provisions

IV Revenue Provisions

Sec. 401 Permanent extension of reduction in medical expense deduction floor

Sec. 402 Safe harbor for high deductible health plans without deductible for insulin

Sec. 403 Inclusion of certain over-the-counter medical products as qualified medical expenses

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