Sec. 9003. DISTRIBUTIONS FOR MEDICINE QUALIFIED ONLY IF FOR PRESCRIBED DRUG OR INSULIN

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## SEC. 9003 DISTRIBUTIONS FOR MEDICINE QUALIFIED ONLY IF FOR PRESCRIBED DRUG OR INSULIN ###

(a)HSAs Subparagraph

(A)of section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following: “Such term shall include an amount paid for medicine or a drug only if such medicine or drug is a prescribed drug (determined without regard to whether such drug is available without a prescription) or is insulin.”. ###

(b)Archer MSAs Subparagraph

(A)of section 220(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following: “Such term shall include an amount paid for medicine or a drug only if such medicine or drug is a prescribed drug (determined without regard to whether such drug is available without a prescription) or is insulin.”. ###

(c)Health Flexible Spending Arrangements and Health Reimbursement Arrangements Section 106 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: > > ### “(f) Reimbursements for Medicine Restricted to Prescribed Drugs and Insulin > > For purposes of this section and section 105, reimbursement for expenses incurred for a medicine or a drug shall be treated as a reimbursement for medical expenses only if such medicine or drug is a prescribed drug (determined without regard to whether such drug is available without a prescription) or is insulin.” > . ###

(d)Effective Dates ####

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

(a)and

(b)shall apply to amounts paid with respect to taxable years beginning after December 31, 2010. ####

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

(c)shall apply to expenses incurred with respect to taxable years beginning after December 31, 2010.

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Sec. 9003

DISTRIBUTIONS FOR MEDICINE QUALIFIED ONLY IF FOR PRESCRIBED DRUG OR INSULIN

U.S.C.§ 220

U.S.C.§ 106

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