Sec. 201. Repeal of restriction on over-the-counter medicines
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/bill/114/s/254/is/section-201·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 223(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking the last sentence thereof. Section 220(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking the last sentence thereof. Section 106 of the Internal Revenue Code of 1986 is amended by striking subsection (f). The amendments made by subsections
(a)and
(b)shall apply to amounts paid with respect to taxable years beginning after December 31, 2014. The amendment made by subsection
(c)shall apply to expenses incurred with respect to taxable years beginning after December 31, 2014.