Text: H.R.5936 — 111th Congress (2009-2010)All Bill Information (Except Text)

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Introduced in House (07/29/2010)


111th CONGRESS
2d Session
H. R. 5936

To repeal limitations imposed by the Patient Protection and Affordable Care Act on health-related tax benefits under the Internal Revenue Code of 1986 and to treat high deductible health plans as qualified health plans under such Act.


IN THE HOUSE OF REPRESENTATIVES
July 29, 2010

Mr. Reichert (for himself and Mr. Minnick) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned


A BILL

To repeal limitations imposed by the Patient Protection and Affordable Care Act on health-related tax benefits under the Internal Revenue Code of 1986 and to treat high deductible health plans as qualified health plans under such Act.

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

SECTION 1. Short title.

This Act may be cited as the “Restoring Assistance for Families’ and Seniors’ Health Expenses Act of 2010”.

SEC. 2. Repeal of PPACA limitation on itemized deduction for medical expenses.

Section 9013 of the Patient Protection and Affordable Care Act, and the amendments made by such section, are hereby repealed. The Internal Revenue Code of 1986 shall be applied and administered as if such section and amendments had never been enacted.

SEC. 3. Repeal of PPACA limitations on certain medical and health-related accounts.

(a) Repeal of limitation on distributions from certain medical and health-Related accounts for medicine other than prescribed drugs or insulin.—Section 9003 of the Patient Protection and Affordable Care Act, and the amendments made by such section, are hereby repealed. The Internal Revenue Code of 1986 shall be applied and administered as if such section and amendments had never been enacted.

(b) Repeal of increase in additional tax on distributions from HSAs and Archer MSAs not used for qualified medical expenses.—Section 9004 of the Patient Protection and Affordable Care Act, and the amendments made by such section, are hereby repealed. The Internal Revenue Code of 1986 shall be applied and administered as if such section and amendments had never been enacted.

(c) Repeal of limitation on health flexible spending arrangements under cafeteria plans.—Sections 9005 and 10902 of the Patient Protection and Affordable Care Act, and section 1403 of the Health Care and Education Reconciliation Act of 2010, and the amendments made by such sections, are hereby repealed. The Internal Revenue Code of 1986 shall be applied and administered as if such sections and amendments had never been enacted.

(d) Effective date.—The amendments made by this section shall take effect on the date of the enactment of this Act.

SEC. 4. Treatment of high deductible health plan as qualified health plan under PPACA.

(a) In general.—Subsection (a) of section 1301 of the Patient Protection and Affordable Care Act is amended by adding at the end the following new paragraph:

“(5) INCLUSION OF HSA HIGH DEDUCTIBLE HEALTH PLANS.—Any reference in this title to a qualified health plan shall be deemed to include a high deductible health plan (as defined in section 223(c)(2) of the Internal Revenue Code of 1986).”.

(b) Effective date.—The amendment made by subsection (a) shall take effect as if included in the provisions of section 1301 of the Patient Protection and Affordable Care Act.