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H. Rept. 114-308 1 (2015-10-23)

handle is hein.congrecreports/crptxrey0001 and id is 1 raw text is: AUT-ENTICATED US. GOVERNMENT INFORMATION GP 114TH CONGRESS REPORT 1st Session HOUSE OF REPRESENTATIVES 114-308 RESTORING ACCESS TO MEDICATION ACT OF 2015 OCTOBER 23, 2015.-Committed to the Committee of the Whole House on the State of the Union and ordered to be printed Mr. RYAN of Wisconsin, from the Committee on Ways and Means, submitted the following REPORT together with ADDITIONAL VIEWS [To accompany H.R. 1270] [Including cost estimate of the Congressional Budget Office] The Committee on Ways and Means, to whom was referred the bill (H.R. 1270) to amend the Internal Revenue Code of 1986 to re- peal the amendments made by the Patient Protection and Afford- able Care Act which disqualify expenses for over-the-counter drugs under health savings accounts and health flexible spending ar- rangements, having considered the same, report favorably thereon with an amendment and recommend that the bill as amended do pass. CONTENTS Page I. SUMMARY AND BACKGROUND ............................................................. 2 A. Purpose and Sum m ary ......................................................................... 2 B. Background and Need for Legislation ................................................ 2 C. Legislative H istory ............................................................................... 2 II. EXPLANATION OF THE BILL ................................................................... 3 A. Repeal of the Disqualification of Expenses for Over-the-Counter Drugs under Certain Accounts and Arrangements (sec. 2 of the bill and secs. 106, 220, 223 of the Code) .......................................... 3 III. VOTES OF THE COMMITTEE .................................................................... 6 IV. BUDGET EFFECTS OF THE BILL ........................................................... 6 A. Committee Estimate of Budgetary Effects ........................................ 6 B. Statement Regarding New Budget Authority and Tax Expendi- tures Budget Authority ..................................................................... 7 C. Cost Estimate Prepared by the Congressional Budget Office ........... 7 59-006

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