To amend the Internal Revenue Code of 1986 to improve access to health care through expanded health savings accounts, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE, ETC.
(a) Short Title.--This Act may be cited as the ``Family and Retirement Health Investment Act of 2011''. (b) Amendment of 1986 Code.--Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of Contents.--The table of contents is as follows:
Sec. 1. Short title, etc. TITLE I--PROVISIONS RELATING TO TAX-PREFERRED HEALTH ACCOUNTS
Sec. 101. Allow both spouses to make catch-up contributions to the same HSA account. Sec. 102. Provisions relating to Medicare. Sec. 103. Individuals eligible for veterans benefits for a service- connected disability. Sec. 104. Individuals eligible for Indian Health Service assistance. Sec. 105. Individuals eligible for TRICARE coverage. Sec. 106. Health FSA carryforwards. Sec. 107. FSA and HRA interaction with HSAs. Sec. 108. Allowance of distributions for prescription and over-the- counter medicines and drugs. Sec. 109. Purchase of health insurance from HSA account. Sec. 110. Special rule for certain medical expenses incurred before establishment of account. Sec. 111. Preventive care prescription drug clarification. Sec. 112. Equivalent bankruptcy protections for health...