H.R. 6199

115TH CONGRESS
2D SESSION

H.R. 6199

To amend the Internal Revenue Code of 1986 to include certain
over-the-counter medical products as qualified medical expenses.

IN THE HOUSE OF REPRESENTATIVES

JUNE 22, 2018

Ms. JENKINS of Kansas (for herself, Ms. MENG, Mr. KIND,
and Mr. PAULSEN) introduced the following bill; which was
referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to include certain over-the-counter medical products as qualified medical expenses.

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

SECTION 1. 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 women 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, 2018.

(2) REIMBURSEMENTS. — The amendment made by subsection (c) shall apply to expenses incurred after December 31, 2018.