Sec. 518. Allowance of distributions for prescription and over-the-counter medicines and drugs
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Section 101 of this Act provides for the repeal of section 9003 of the Patient Protection and Affordable Care Act ( Public Law 111–148 ) and the amendments made by such section. The Internal Revenue Code of 1986 shall be applied as if such section 9003 and amendments had never been enacted. HSA s Subparagraph
(A)of section 223(d)(2) is amended by adding at the end the following: Such term shall include an amount paid for any prescription or over-the-counter medicine or drug. . Subparagraph
(A)of section 220(d)(2) is amended by adding at the end the following: Such term shall include an amount paid for any prescription or over-the-counter medicine or drug. . Section 106 is amended by adding at the end the following new subsection: For purposes of this section and section 105, reimbursement for expenses incurred for any prescription or over-the-counter medicine or drug shall be treated as a reimbursement for medical expenses. . The amendments made by paragraphs
(1)and
(2)shall apply to amounts paid with respect to taxable years beginning after December 31, 2013. The amendment made by paragraph
(3)shall apply to expenses incurred with respect to taxable years beginning after December 31, 2013.
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- Pub. L. 111-148
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Sec. 518
Allowance of distributions for prescription and over-the-counter medicines and drugs
Pub. L.Pub. L. 111-148
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