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H.R. 1922, Restoring Access to Medication Act of 2019 (CBO Report for Congress)

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Congress 116th
Date Requested Oct. 23, 2019
Requested By House Committee on Ways and Means
Date Sent Oct. 31, 2019
Description:
The bill would H.R. 1922 would amend the Internal Revenue Code to expand the definition of qualified medical expenses for Health Savings Accounts (HSAs), Health Flexible Spending Arrangements (FSAs), and other saving arrangements to include amounts paid for over-the-counter medicines or drugs and menstrual care products. Estimated budgetary effects would primarily stem from An increase in contributions excluded from income and employment taxes due to newly eligible qualified medical expenses The Congressional Budget Act of 1974, as amended, stipulates that revenue estimates provided by the staff of the Joint Committee on Taxation (JCT) will be the official estimates for all tax legislation considered by Congress.  As such, CBO incorporates those estimates into its cost estimates of the effects of legislation.  All of the estimates for the provisions of H.R. 1922 were provided by JCT.

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