Restoring Access to Medication Act of 2019

Restoring Access to Medication Act of 2019

This bill repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, and health flexible spending arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs).

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 1089 Introduced in Senate (IS)]

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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) 
introduced the following bill; which was read twice and referred to the 
                          Committee 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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Restoring Access to Medication Act 
of 2019''.

SEC. 2. REPEAL OF DISQUALIFICATION OF EXPENSES FOR OVER-THE-COUNTER 
              DRUGS UNDER CERTAIN ACCOUNTS AND ARRANGEMENTS.

    (a) HSAs.--Section 223(d)(2)(A) of the Internal Revenue Code of 
1986 is amended by striking the last sentence.
    (b) Archer MSAs.--Section 220(d)(2)(A) of the Internal Revenue Code 
of 1986 is amended by striking the last sentence.
    (c) Health Flexible Spending Arrangements and Health Reimbursement 
Arrangements.--Section 106 of the Internal Revenue Code of 1986 is 
amended by striking subsection (f).
    (d) Effective Date.--The amendments made by this section shall 
apply to expenses incurred after December 31, 2018.
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