Sec. 403. Inclusion of certain over-the-counter medical products as qualified medical expenses

203 words·~1 min read·/bill/116/hr/19/ih/section-403

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Section 223(d)(2) of the Internal Revenue Code of 1986 is amended— by striking the last sentence of subparagraph

(A)and inserting the following: For purposes of this subparagraph, amounts paid for menstrual care products shall be treated as paid for medical care. ; and by adding at the end the following new subparagraph: For purposes of this paragraph, the term menstrual care product means a tampon, pad, liner, cup, sponge, or similar product used by individuals with respect to menstruation or other genital-tract secretions. . Section 220(d)(2)(A) of such Code is amended by striking the last sentence and inserting the following: For purposes of this subparagraph, amounts paid for menstrual care products (as defined in section 223(d)(2)(D)) shall be treated as paid for medical care. . Section 106 of such Code is amended by striking subsection

(f)and inserting the following new subsection: For purposes of this section and section 105, expenses incurred for menstrual care products (as defined in section 223(d)(2)(D)) shall be treated as incurred for medical care. . The amendment made by subsections

(a)and

(b)shall apply to amounts paid after December 31, 2019. The amendment made by subsection

(c)shall apply to expenses incurred after December 31, 2019.