To establish a deficit-neutral reserve fund to restore families' health care flexibility by repealing the $2,500 federal cap on flexible spending accounts and the requirement that individuals obtain a prescription from a physician before purchasing over-the-counter drugs with their own flexible spending account or health savings account dollars in order to safeguard families' capacity to plan ahead for the rising cost of care, make their own health care decisions, and ensure children who have special needs can receive adequate care.

SA 624. Mr. JOHANNS proposed an amendment to the concurrent resolution S. Con. Res. 8, setting forth the congressional budget for the United States Government for fiscal year 2014, revising the appropriate budgetary levels for fiscal year 2013, and setting forth the appropriate budgetary levels for fiscal years 2015 through 2023; as follows:

At the appropriate place insert the following:

SEC.__. DEFICIT-NEUTRAL RESERVE FUND TO RESTORE FAMILY HEALTH CARE FLEXIBILITY BY REPEALING THE HEALTH SAVINGS ACCOUNT AND FLEXIBLE SPENDING ACCOUNT RESTRICTIONS IN THE HEALTH CARE LAW.

The Chairman of the Senate Committee on the Budget may revise the allocations of a committee or committees, aggregates, and other appropriate levels in this resolution for one or more bills, joint resolutions, amendments, amendments between houses, motions, or conference reports that restore families' health care flexibility, which may include repealing tax increases on tax-advantaged accounts in the Patient Protection and Affordable Care Act (Public Law 111-148; Stat. 119), without raising revenue, by the amounts provided in such legislation for that purpose, provided that such legislation would not increase the deficit over either the period of the total of fiscal years 2014 through 2018 or the period of the total of fiscal years 2014 through 2023.