L:\XML\CPRT-114-HPRT-RU00-HR1270.XML XML mchinn 6/17/2016 11:38 mchinn 06/17/2016 11:34 L:\vr\061716\R061716.001.xml 06/17/2016 11:38:40 mchinn [Discussion Draft] [Discussion Draft] June 17, 2016 114th CONGRESS 2d Session Rules Committee Print 114-60 Text of H.R. 1270, Restoring Access to Medication Act of 2015 [Showing the texts of H.R. 1270 and H.R. 4723 as reported with modifications, and H.R. 5445 as ordered reported; all by the Committee on Ways and Means.]
1.
Short title
This Act may be cited as the Restoring Access to Medication and Improving Health Savings Act of 2016.
<enum>I</enum> <header>Restoring Access to Medication Act of 2016</header> <section display-inline="no-display-inline" id="H29E1176E8C8241BB969FC69961196648" section-type="subsequent-section"> <enum>101.</enum> <header>Short title</header> <text display-inline="no-display-inline">This title may be cited as the <quote><short-title>Restoring Access to Medication Act of 2016</short-title></quote>.</text> </section> <section id="HA8127E425FF04A09A1B974B6715C4B2D"> <enum>102.</enum> <header>Repeal of disqualification of expenses for over-the-counter drugs under certain accounts and arrangements</header> <subsection id="HD9148EC007194A349BDA8495C168230E"> <enum>(a)</enum> <header>HSAs</header> <text display-inline="yes-display-inline">Section 223(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking the last sentence.</text> </subsection> <subsection id="HEBC0EC4D2B9B43EE91F120C6BF3FD31A"> <enum>(b)</enum> <header>Archer MSAs</header> <text>Section 220(d)(2)(A) of such Code is amended by striking the last sentence.</text> </subsection> <subsection id="HE9C30BC3DBF745948E1185679E9256BE"> <enum>(c)</enum> <header>Health flexible spending arrangements and health reimbursement arrangements</header> <text>Section 106 of such Code is amended by striking subsection (f).</text> </subsection> <subsection id="HEB257F9D9F1D4B70B5A6D963089E8998"> <enum>(d)</enum> <header>Effective date</header> <text display-inline="yes-display-inline">The amendments made by this section shall apply to expenses incurred after December 31, 2016.</text> </subsection> </section> <enum>II</enum> <header>Health Care Security Act of 2016</header> <section id="H0BB9C163FE6D40EA9C8A91CC4ED7597C" section-type="subsequent-section"> <enum>201.</enum> <header>Short title</header> <text display-inline="no-display-inline">This title may be cited as the <quote>Health Care Security Act of 2016</quote>.</text> </section> <section id="H1D2FC05D0601428AB2C8469F08DD11A9"> <enum>202.</enum> <header>Allow both spouses to make catch-up contributions to the same health savings account</header> <subsection id="H7A3BC453A98B468AA80AF338A0B685F0"> <enum>(a)</enum> <header>In general</header> <text display-inline="yes-display-inline">Section 223(b)(5) of the Internal Revenue Code of 1986 is amended to read as follows:</text> <quoted-block display-inline="no-display-inline" id="H5488FAACB10840AD9CED3F0E07BB48E7" style="OLC"> <paragraph display-inline="no-display-inline" id="HF850C5FE75384FA0B491B7ED0825706C"> <enum>(5)</enum> <header>Special rule for married individuals with family coverage</header> <subparagraph id="H7F52E366BD4C4AA1B52064CED876C891"> <enum>(A)</enum> <header>In general</header> <text>In the case of individuals who are married to each other, if both spouses are eligible individuals and either spouse has family coverage under a high deductible health plan as of the first day of any month—</text> <clause id="H217E27C8198A4237B9CAEC80D5754C23"> <enum>(i)</enum> <text>the limitation under paragraph (1) shall be applied by not taking into account any other high deductible health plan coverage of either spouse (and if such spouses both have family coverage under separate high deductible health plans, only one such coverage shall be taken into account),</text> </clause> <clause id="H4DC67D63162149C2836416E8F32FA145"> <enum>(ii)</enum> <text>such limitation (after application of clause (i)) shall be reduced by the aggregate amount paid to Archer MSAs of such spouses for the taxable year, and</text> </clause> <clause id="H6897EE3B13694C2C8CF8DCF49DBB30E0"> <enum>(iii)</enum> <text>such limitation (after application of clauses (i) and (ii)) shall be divided equally between such spouses unless they agree on a different division.</text> </clause> </subparagraph> <subparagraph id="HCCB1BE70474A4C73BA6B0C58A016FB46"> <enum>(B)</enum> <header>Treatment of additional contribution amounts</header> <text>If both spouses referred to in subparagraph (A) have attained age 55 before the close of the taxable year, the limitation referred to in subparagraph (A)(iii) which is subject to division between the spouses shall include the additional contribution amounts determined under paragraph (3) for both spouses. In any other case, any additional contribution amount determined under paragraph (3) shall not be taken into account under subparagraph (A)(iii) and shall not be subject to division between the spouses.</text> </subparagraph> </paragraph> <after-quoted-block>.</after-quoted-block> </quoted-block> </subsection> <subsection commented="no" display-inline="no-display-inline" id="H33B660A4C24D40CB88027FD2564D58DC"> <enum>(b)</enum> <header>Effective date</header> <text>The amendment made by this section shall apply to taxable years beginning after December 31, 2016.</text> </subsection> </section> <section id="H1B9AB8F922614F979C6643D754821CBC"> <enum>203.</enum> <header>Special rule for certain medical expenses incurred before establishment of health savings account</header> <subsection id="H3AEDB9293084483089229BCCE7D7F0BB"> <enum>(a)</enum> <header>In general</header> <text display-inline="yes-display-inline">Section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:</text> <quoted-block id="H86AE217737EE4C61A921B2C95A314D42" style="OLC"> <subparagraph id="H458890FF22DD4D8DB78F6C0D085CEC42"> <enum>(D)</enum> <header>Treatment of certain medical expenses incurred before establishment of account</header> <text display-inline="yes-display-inline">If a health savings account is established during the 60-day period beginning on the date that coverage of the account beneficiary under a high deductible health plan begins, then, solely for purposes of determining whether an amount paid is used for a qualified medical expense, such account shall be treated as having been established on the date that such coverage begins.</text> </subparagraph> <after-quoted-block>.</after-quoted-block> </quoted-block> </subsection> <subsection commented="no" display-inline="no-display-inline" id="H96C824759E7446F88206018230ECDB38"> <enum>(b)</enum> <header>Effective date</header> <text>The amendment made by this section shall apply with respect to coverage beginning after December 31, 2016.</text> </subsection> </section> <section id="H93DFC1B69259407AA098F110B74E89E1"> <enum>204.</enum> <header>Maximum contribution limit to health savings account increased to amount of deductible and out-of-pocket limitation</header> <subsection id="HFCE3460AB0D24B35867D77E66376E728"> <enum>(a)</enum> <header>Self-Only coverage</header> <text display-inline="yes-display-inline">Section 223(b)(2)(A) of the Internal Revenue Code of 1986 is amended by striking <quote>$2,250</quote> and inserting <quote>the amount in effect under subsection (c)(2)(A)(ii)(I)</quote>.</text> </subsection> <subsection id="H7BCEED31F3624293B962E2079766BF1D"> <enum>(b)</enum> <header>Family coverage</header> <text>Section 223(b)(2)(B) of such Code is amended by striking <quote>$4,500</quote> and inserting <quote>the amount in effect under subsection (c)(2)(A)(ii)(II)</quote>.</text> </subsection> <subsection id="HA3D7C5A408E246A6B3480B19A4462201"> <enum>(c)</enum> <header>Conforming amendments</header> <text>Section 223(g)(1) of such Code is amended—</text> <paragraph id="HD9C10A49D14043C684DCE908C41CBD75"> <enum>(1)</enum> <text>by striking <quote>subsections (b)(2) and</quote> both places it appears and inserting <quote>subsection</quote>, and</text> </paragraph> <paragraph id="H48FA43F5E64A42A78AE2A0939268F50C"> <enum>(2)</enum> <text>by striking <quote>determined by</quote> in subparagraph (B) thereof and all that follows through <quote><quote>calendar year 2003</quote>.</quote> and inserting <quote>determined by substituting <quote>calendar year 2003</quote> for <quote>calendar year 1992</quote> in subparagraph (B) thereof .</quote>. </text> </paragraph> </subsection> <subsection id="HA9DC3A8FAF4F4049999FB13E1C9E00B5"> <enum>(d)</enum> <header>Effective date</header> <text>The amendments made by this section shall apply to taxable years beginning after December 31, 2016.</text> </subsection> </section> <enum>III</enum> <header>Protecting Taxpayers by Recovering Improper Obamacare Subsidy Overpayments Act</header> <section id="H16CD12A7BC41449F9A9E08C26C854A9A" section-type="subsequent-section"> <enum>301.</enum> <header>Short title</header> <text display-inline="no-display-inline">This title may be cited as the <quote><short-title>Protecting Taxpayers by Recovering Improper Obamacare Subsidy Overpayments Act</short-title></quote>.</text> </section> <section id="H8B460FA8B9474CEEA45DE5A0B41939B0"> <enum>302.</enum> <header>Recovery of improper overpayments resulting from certain Federally subsidized health insurance</header> <subsection id="H5CCF1AE2A4294C01BB95B94FBDA432EF"> <enum>(a)</enum> <header>In general</header> <text display-inline="yes-display-inline">Section 36B(f)(2)(B)(i) of the Internal Revenue Code of 1986 is amended to read as follows:</text> <quoted-block style="OLC" id="H0CA3FA1AA7E1413FBEED782313405669" display-inline="no-display-inline"> <clause id="H46942D2325124DC48E5300F896442F53"> <enum>(i)</enum> <header>In general</header> <text display-inline="yes-display-inline">In the case of a taxpayer whose household income is less than 300 percent of the poverty line for the size of the family involved for the taxable year, the amount of the increase under subparagraph (A) shall in no event exceed the applicable dollar amount determined in accordance with the following table (one-half of such amount in the case of a taxpayer whose tax is determined under section 1(c) for the taxable year):</text> <table table-type="" table-template-name="Generic: 2 text, even cols" align-to-level="section" frame="topbot" colsep="1" rowsep="0" blank-lines-before="1" line-rules="hor-ver" rule-weights="4.4.4.0.0.0"> <tgroup cols="2" rowsep="0" thead-tbody-ldg-size="8.8.9" grid-typeface="1.1"> <colspec colname="column1" rowsep="0" coldef="txt" min-data-value="150" colwidth="164pts" /> <colspec colname="column2" colsep="1" rowsep="0" coldef="txt-no-ldr" min-data-value="150" colwidth="164pts" /> <thead> <row> <entry namest="column1" morerows="0" rowsep="1" align="center" colname="column1">If the household income (expressed as a percent of poverty line) is:</entry> <entry namest="column2" morerows="0" rowsep="1" align="center" colname="column2">The applicable dollar amount is:</entry> </row> </thead> <tbody> <row> <entry rowsep="0" align="left" stub-definition="txt-ldr" stub-hierarchy="1" leader-modify="force-ldr" colname="column1">Less than 200%</entry> <entry rowsep="0" align="left" leader-modify="clr-ldr" colname="column2">$600</entry> </row> <row> <entry rowsep="0" align="left" stub-definition="txt-ldr" stub-hierarchy="1" leader-modify="force-ldr" colname="column1">At least 200% but less than 250%</entry> <entry rowsep="0" align="left" leader-modify="clr-ldr" colname="column2">$1,500</entry> </row> <row> <entry rowsep="0" align="left" stub-definition="txt-ldr" stub-hierarchy="1" leader-modify="force-ldr" colname="column1">At least 250% but less than 300%</entry> <entry rowsep="0" align="left" leader-modify="clr-ldr" colname="column2">$3,000.</entry> </row> </tbody> </tgroup> </table> </clause> <after-quoted-block>.</after-quoted-block> </quoted-block> </subsection> <subsection id="HE4E1BF80BAAB49BDA193752286B8085D"> <enum>(b)</enum> <header>Effective date</header> <text>The amendment made by this section shall apply to taxable years beginning after December 31, 2016.</text> </subsection> </section>