Sec. 3702. INCLUSION OF CERTAIN OVER-THE-COUNTER MEDICAL PRODUCTS AS QUALIFIED MEDICAL EXPENSES

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## SEC. 3702 INCLUSION OF CERTAIN OVER-THE-COUNTER MEDICAL PRODUCTS AS QUALIFIED MEDICAL EXPENSES ###

(a)HSAs **[**[26 U.S.C. 223](/us/usc/t26/s223)**]** Section 223(d)(2) of the Internal Revenue Code of 1986 is amended— ####

(1)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 ####

(2)by adding at the end the following new subparagraph: > > ##### “(D) Menstrual care product > > 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.” > . ###

(b)Archer MSAs 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.”. ###

(c)Health Flexible Spending Arrangements and Health Reimbursement Arrangements Section 106 of such Code is amended by striking subsection

(f)and inserting the following new subsection: > > ### “(f) Reimbursements for Menstrual Care Products > > 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.” > . ###

(d)Effective Dates ####

(1)Distributions from savings accounts **[**[26 U.S.C. 220 note](/us/usc/t26/s220)**]** The amendment made by subsections

(a)and

(b)shall apply to amounts paid after December 31, 2019. ####

(2)Reimbursements **[**[26 U.S.C. 106 note](/us/usc/t26/s106)**]** The amendment made by subsection

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

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Sec. 3702