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![handle is hein.congrecreports/crptxadqx0001 and id is 1 raw text is: AUTHENTICATED
U.S. GOVERNMENT
INFORMATION .
116TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 116-675
RESTORING ACCESS TO MEDICATION ACT OF 2019
DECEMBER 18, 2020.-Committed to the Committee of the Whole House on the State
of the Union and ordered to be printed
Mr. NEAL, from the Committee on Ways and Means,
submitted the following
R E P O R T
[To accompany H.R. 1922]
[Including cost estimate of the Congressional Budget Office]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 1922) to amend the Internal Revenue Code of 1986 to in-
clude certain over-the-counter medical products as qualified med-
ical expenses, having considered the same, reports favorably there-
on with an amendment and recommends that the bill as amended
do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ................................................................ 2
A. Purpose and Summary ......................................................................... 2
B. Background and Need for Legislation ................................................ 2
C. Legislative History ................... ......................... 3
II. EXPLANATION OF THE BILL ...................................................................... 4
A. Inclusion of Certain Over-the-Counter Medical Products As Quali-
fied Medical Expenses (sec. 2 of the bill and secs. 106, 220,
and 223 of the Code) ......................................................................... 4
III. VOTES OF THE COMMITTEE ...................................................................... 6
IV. BUDGET EFFECTS OF THE BILL ............................................................. 7
A. Committee Estimate of Budgetary Effects ........................................ 7
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget A uthority ...................................................................... 7
C. Cost Estimate Prepared by the Congressional Budget Office ........... 7
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE
HOUSE .......................................................................................................... 10
A. Committee Oversight Findings and Recommendations .................... 10
B. Statement of General Performance Goals and Objectives ................ 10
C. Information Relating to Unfunded Mandates .................................... 11
D. Applicability of House Rule XXI, Clause 5(b) .................................... 11
E. Tax Complexity Analysis ..................................................................... 11
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