RESTORING ACCESS TO MEDICATION ACT OF 2018

On 2018-07-25, Representative Danny K. Davis (D-IL-7) delivered a floor speech titled "RESTORING ACCESS TO MEDICATION ACT OF 2018" in the House. The speech addressed healthcare and also covered the economy, taxes. It referenced legislation including HR6199, HR6305, HR6311, among other bills.

RESTORING ACCESS TO MEDICATION ACT OF 2018

Congressional Record, Volume 164 Issue 125 (Wednesday, July 25, 2018) [Congressional Record Volume 164, Number 125 (Wednesday, July 25, 2018)] [House] [Pages H7651-H7658] From the Congressional Record Online through the Government Publishing Office [ www.gpo.gov ] RESTORING ACCESS TO MEDICATION ACT OF 2018 Ms. JENKINS of Kansas. Mr. Speaker, pursuant to House Resolution 1012, I call up the bill (H.R. 6199) to amend the Internal Revenue Code of 1986 to include certain over-the-counter medical products as qualified medical expenses, and ask for its immediate consideration. The Clerk read the title of the bill. The SPEAKER pro tempore. Pursuant to House Resolution 1012, in lieu of the amendment in the nature of a substitute recommended by the Committee on Ways and Means printed in the bill, an amendment in the nature of a substitute consisting of the text of Rules Committee Print 115-82 is adopted, and the bill, as amended, is considered read. The text of the bill, as amended, is as follows: H.R. 6199 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; TABLE OF CONTENTS. (a) Short Title.--This Act may be cited as the ``Restoring Access to Medication and Modernizing Health Savings Accounts Act of 2018''. (b) Table of Contents.--The table of contents for this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. First dollar coverage flexibility for high deductible health plans. Sec. 3. Treatment of direct primary care service arrangements. Sec. 4. Certain employment related services not treated as disqualifying coverage for purposes of health savings accounts. Sec. 5. Contributions permitted if spouse has a health flexible spending account. Sec. 6. FSA and HRA terminations or conversions to fund HSAs. Sec. 7. Inclusion of certain over-the-counter medical products as qualified medical expenses. Sec. 8. Certain amounts paid for physical activity, fitness, and exercise treated as amounts paid for medical care. SEC. 2. FIRST DOLLAR COVERAGE FLEXIBILITY FOR HIGH DEDUCTIBLE HEALTH PLANS. (a) In General.--Section 223(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: ``(E) First dollar coverage flexibility.-- ``(i) In general.--A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for not more than $250 of specified services for self-only coverage (twice such amount in the case of family coverage) during a plan year. ``(ii) Specified services.--For purposes of this subparagraph, the term `specified services' means, with respect to a plan, services other than preventive care (within the meaning of subparagraph (C)) identified under the terms of the plan as being services to which clause (i) applies.''. (b) Inflation Adjustment.--Section 223(g)(1) of such Code is amended-- (1) by striking ``and (c)(2)(A)'' each place it appears and inserting ``, (c)(2)(A), and (c)(2)(E)'', and (2) in subparagraph (B)-- (A) by striking ``such taxable year'' in the matter preceding clause (i) and inserting ``the taxable year (plan year in the case of the dollar amount in subsection (c)(2)(E))'', and (B) by striking ``clause (ii)'' and inserting ``clauses (ii) and (iii)'' in clause (i), by striking ``and'' at the end of clause (i), by striking the period at the end of clause (ii) and inserting ``, and'', and by inserting after clause (ii) the following new clause: ``(iii) in the case of the dollar amount in subsection (c)(2)(E) for plan years beginning in calendar years after 2019, `calendar year 2018'.''. (c) Effective Date.--The amendments made by this section shall apply with respect to plan years beginning after December 31, 2018. SEC. 3. TREATMENT OF DIRECT PRIMARY CARE SERVICE ARRANGEMENTS. (a) In General.--Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: ``(D) Treatment of direct primary care service arrangements.-- ``(i) In general.--A direct primary care service arrangement shall not be treated as a health plan for purposes of subparagraph (A)(ii). ``(ii) Direct primary care service arrangement.--For purposes of this paragraph-- ``(I) In general.--The term `direct primary care service arrangement' means, with respect to any individual, an arrangement under which such individual is provided medical care (as defined in section 213(d)) consisting solely of primary care services provided by primary care practitioners (as defined in section 1833(x)(2)(A) of the Social Security Act, determined without regard to clause (ii) thereof), if the sole compensation for such care is a fixed periodic fee. ``(II) Limitation.--With respect to any individual for any month, such term shall not include any arrangement if the aggregate fees for all direct primary care service arrangements (determined without regard to this subclause) with respect to such individual for such month exceed $150 (twice such dollar amount in the case of an individual with any direct primary care service arrangement (as so determined) that covers more than one individual). ``(iii) Certain services specifically excluded from treatment as primary care services.--For purposes of this paragraph, the term `primary care services' shall not include-- ``(I) procedures that require the use of general anesthesia, ``(II) prescription drugs (other than vaccines), and ``(III) laboratory services not typically administered in an ambulatory primary care setting. The Secretary, after consultation with the Secretary of Health and Human Services, shall issue regulations or other guidance regarding the application of this clause.''. (b) Direct Primary Care Service Arrangement Fees Treated as Medical Expenses.--Section 223(d)(2)(C) is amended by striking ``or'' at the end of clause (iii), by striking the period at the end of clause (iv) and inserting ``, or'', and by adding at the end the following new clause: ``(v) any direct primary care service arrangement.''. [[Page H7652]] (c) Inflation Adjustment.--Section 223(g)(1) of such Code, as amended by section 2(b), is amended-- (1) by inserting ``(c)(1)(D)(ii)(II),'' after ``(b)(2),'' each place it appears, and (2) in subparagraph (B), by striking ``and (iii)'' and inserting ``, (iii) and (iv)'' in clause (i), by striking ``and'' at the end of clause (ii), by striking the period at the end of clause (iii) and inserting ``, and'', and by inserting after clause (iii) the following new clause: ``(iv) in the case of the dollar amount in subsection (c)(1)(D)(ii)(II) for taxable years beginning in calendar years after 2019, `calendar year 2018'.''. (d) Reporting of Direct Primary Care Service Arrangement Fees on W-2.--Section 6051(a) of such Code is amended by striking ``and'' at the end of paragraph (16), by striking the period at the end of paragraph (17) and inserting ``, and'', and by inserting after paragraph (17) the following new paragraph: ``(18) in the case of a direct primary care service arrangement (as defined in section 223(c)(1)(D)(ii)) which is provided in connection with employment, the aggregate fees for such arrangement for such employee.''. (e) Effective Date.--The amendments made by this section shall apply to months beginning after December 31, 2018, in taxable years ending after such date. SEC. 4. CERTAIN EMPLOYMENT RELATED SERVICES NOT TREATED AS DISQUALIFYING COVERAGE FOR PURPOSES OF HEALTH SAVINGS ACCOUNTS. (a) In General.--Section 223(c)(1) of the Internal Revenue Code of 1986, as amended by section 3(a), is amended by adding at the end the following new subparagraph: ``(E) Special rule for qualified items and services.-- ``(i) In general.--An individual shall not be treated as covered under a health plan for purposes of subparagraph (A)(ii) merely because the individual, in connection with the employment of the individual or the individual's spouse, receives (or is eligible to receive) qualified items and services at-- ``(I) a healthcare facility located at a facility owned or leased by the employer of the individual (or of the individual's spouse), or operated primarily for the benefit of such employer's employees, or ``(II) a healthcare facility located within a supermarket, pharmacy, or similar retail establishment. ``(ii) Qualified items and services defined.--For purposes of this subparagraph, the term `qualified items and services' means the following: ``(I) Physical examinations. ``(II) Immunizations, including injections of antigens provided by employees. ``(III) Drugs other than a prescribed drug (as such term is defined in section 213(d)(3)). ``(IV) Treatment for injuries occurring in the course of employment. ``(V) Drug testing, if required as a condition of employment. ``(VI) Hearing or vision screenings. ``(VII) Other similar items and services that do not provide significant benefits in the nature of medical care. ``(iii) Aggregation.--For purposes of clause (i)(I), all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer.''. (b) Effective Date.--The amendments made by this section shall apply to months beginning after December 31, 2018, in taxable years ending after such date. SEC. 5. CONTRIBUTIONS PERMITTED IF SPOUSE HAS A HEALTH FLEXIBLE SPENDING ACCOUNT. (a) Contributions Permitted if Spouse Has a Health Flexible Spending Account.--Section 223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by striking ``and'' at the end of clause (ii), by striking the period at the end of clause (iii) and inserting ``, and'', and by inserting after clause (iii) the following new clause: ``(iv) coverage under a health flexible spending arrangement of the spouse of the individual for any plan year of such arrangement if the aggregate reimbursements under such arrangement for such year do not exceed the aggregate expenses which would be eligible for reimbursement under s

Referenced legislation: HRES1012, HRES1012, HR6199, HR6305, HR6311