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H.R. 4716 - Inhaler Coverage and Access Now (I CAN) Act

OCT. 17, 2019

H.R. 4716; Inhaler Coverage and Access Now (I CAN) Act

DATED OCT. 17, 2019
DOCUMENT ATTRIBUTES
  • Authors
    Cox, Rep. TJ
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Health care
    Insurance
  • Jurisdictions
  • Tax Analysts Document Number
    2019-40083
  • Tax Analysts Electronic Citation
    2019 TNTF 204-18
Citations: H.R. 4716; Inhaler Coverage and Access Now (I CAN) Act

116TH CONGRESS
1ST SESSION

H.R. 4716

To amend the Internal Revenue Code of 1986 to provide a safe harbor
for high deductible health plans without a deductible for certain inhalers.

IN THE HOUSE OF REPRESENTATIVES

OCTOBER 17, 2019

Mr. COX of California (for himself and Ms. SEWELL of Alabama)
introduced the following bill; which was referred to the Committee on _____

A BILL

To amend the Internal Revenue Code of 1986 to provide a safe harbor for high deductible health plans without a deductible for certain inhalers.

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 "Inhaler Coverage and Access Now Act" or as the "I CAN Act".

SEC. 2. SAFE HARBOR FOR HIGH DEDUCTIBLE HEALTH PLANS WITHOUT DEDUCTIBLE FOR CERTAIN INHALERS.

(a) IN GENERAL. — Section 223(c)(2)(C) of the Internal Revenue Code of 1986 is amended —

(1) by striking "for preventive care" and inserting "for one or more of the following:

"(i) Preventive care", and

(2) by adding at the end the following new clause:

"(ii) Inhalers for treatment of any chronic lung disease (and any medicine or drug which is delivered through such inhaler for treatment of such disease).".

(b) CONFORMING AMENDMENT. — The heading for section 223(c)(2)(C) of such Code is amended by striking "PREVENTIVE CARE DEDUCTIBLE" and inserting "CERTAIN DEDUCTIBLES".

(c) EFFECTIVE DATE. — The amendments made by this subsection shall apply to months beginning after the date of the enactment of this Act.

DOCUMENT ATTRIBUTES
  • Authors
    Cox, Rep. TJ
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Health care
    Insurance
  • Jurisdictions
  • Tax Analysts Document Number
    2019-40083
  • Tax Analysts Electronic Citation
    2019 TNTF 204-18
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