Restoring Assistance for Families' and Seniors' Health Expenses Act of 2010

Restoring Assistance for Families' and Seniors' Health Expenses Act of 2010 - Repeals provisions of the Patient Protection and Affordable Care Act (PPACA) that: (1) increase from 7.5% to 10% the adjusted gross income threshold for claiming the tax deduction for medical expenses; (2) restrict payments from health savings accounts, medical savings accounts, and health flexible spending arrangements for medications solely to prescription drugs or insulin; (3) increase to 20% the penalty for distributions from a health savings or Archer medical savings account not used for qualified medical expenses; and (4) limit to $2,500 the annual salary reduction contribution to a health flexible spending arrangement under a cafeteria plan.

Amends PPACA to treat a high deductible health plan as a qualified health plan under such Act.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5936 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5936

To repeal limitations imposed by the Patient Protection and Affordable 
Care Act on health-related tax benefits under the Internal Revenue Code 
 of 1986 and to treat high deductible health plans as qualified health 
                         plans under such Act.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 29, 2010

  Mr. Reichert (for himself and Mr. Minnick) introduced the following 
  bill; which was referred to the Committee on Ways and Means, and in 
 addition to the Committee on Energy and Commerce, 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

_______________________________________________________________________

                                 A BILL


 
To repeal limitations imposed by the Patient Protection and Affordable 
Care Act on health-related tax benefits under the Internal Revenue Code 
 of 1986 and to treat high deductible health plans as qualified health 
                         plans under such Act.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Restoring Assistance for Families' 
and Seniors' Health Expenses Act of 2010''.

SEC. 2. REPEAL OF PPACA LIMITATION ON ITEMIZED DEDUCTION FOR MEDICAL 
              EXPENSES.

    Section 9013 of the Patient Protection and Affordable Care Act, and 
the amendments made by such section, are hereby repealed. The Internal 
Revenue Code of 1986 shall be applied and administered as if such 
section and amendments had never been enacted.

SEC. 3. REPEAL OF PPACA LIMITATIONS ON CERTAIN MEDICAL AND HEALTH-
              RELATED ACCOUNTS.

    (a) Repeal of Limitation on Distributions From Certain Medical and 
Health-Related Accounts for Medicine Other Than Prescribed Drugs or 
Insulin.--Section 9003 of the Patient Protection and Affordable Care 
Act, and the amendments made by such section, are hereby repealed. The 
Internal Revenue Code of 1986 shall be applied and administered as if 
such section and amendments had never been enacted.
    (b) Repeal of Increase in Additional Tax on Distributions From HSAs 
and Archer MSAs Not Used for Qualified Medical Expenses.--Section 9004 
of the Patient Protection and Affordable Care Act, and the amendments 
made by such section, are hereby repealed. The Internal Revenue Code of 
1986 shall be applied and administered as if such section and 
amendments had never been enacted.
    (c) Repeal of Limitation on Health Flexible Spending Arrangements 
Under Cafeteria Plans.--Sections 9005 and 10902 of the Patient 
Protection and Affordable Care Act, and section 1403 of the Health Care 
and Education Reconciliation Act of 2010, and the amendments made by 
such sections, are hereby repealed. The Internal Revenue Code of 1986 
shall be applied and administered as if such sections and amendments 
had never been enacted.
    (d) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.

SEC. 4. TREATMENT OF HIGH DEDUCTIBLE HEALTH PLAN AS QUALIFIED HEALTH 
              PLAN UNDER PPACA.

    (a) In General.--Subsection (a) of section 1301 of the Patient 
Protection and Affordable Care Act is amended by adding at the end the 
following new paragraph:
            ``(5) Inclusion of hsa high deductible health plans.--Any 
        reference in this title to a qualified health plan shall be 
        deemed to include a high deductible health plan (as defined in 
        section 223(c)(2) of the Internal Revenue Code of 1986).''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect as if included in the provisions of section 1301 of the 
Patient Protection and Affordable Care Act.
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