"H.R. 436 would repeal an excise tax on medical devices scheduled to take effect in January 2013, allow up to $500 of unused balances in health flexible spending accounts to be distributed back to the account holder after the plan year ends, and allow contributions to certain tax-favored health savings accounts to be used to cover the cost of over-the-counter medications. The bill also would eliminate existing limits on the amounts to be repaid by taxpayers who purchase health insurance through exchanges and receive advance payments larger than the premium assistance credits to which they are entitled."  MORE >>