PlainBillCongress, translated.Legislation. Context. Public interest.Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 427.
Congressional Research Service
Version 36 · Passed House amended · Jun 7, 2012
Health Care Cost Reduction Act of 2012 - Amends the Internal Revenue Code to: (1) repeal the excise tax on medical devices; (2) repeal restrictions on payments from health savings accounts, Archer medical savings accounts, and health flexible spending and reimbursement arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs); (3) allow amounts in a flexible spending arrangement (FSA), up to $500, that are not spent for medical care to be distributed to the FSA participant as taxable income after the close of a plan year (currently, such unspent amounts are forfeited); and (4) repeal the limitation on the recapture of advance payments of the tax credit for health insurance premium assistance that exceed the allowable credit amount for a taxable year.
People & committees
Rep. Paulsen, Erik [R-MN-3] · R–MN
Legislative record
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Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 427.
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Motion to reconsider laid on the table Agreed to without objection.
On passage Passed by the Yeas and Nays: 270 - 146 (Roll no. 361). (text: CR H3601)
House roll call 361 · Individual votesPassed/agreed to in House: On passage Passed by the Yeas and Nays: 270 - 146 (Roll no. 361).(text: CR H3601)
House roll call 361 · Individual votesOn motion to recommit with instructions Failed by the Yeas and Nays: 179 - 239 (Roll no. 360). (consideration: CR H3617)
House roll call 360 · Individual votesThe previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H3615-3617)
DEBATE - The House proceeded with 10 minutes of debate on the Bishop(NY) motion to recommit with instructions pending reservation of a point of order. The instructions contained in the motion seek to require the bill to be reported back to the house with an amendment to prohibit manufacturers, producers, and importers of medical devices from benefiting from the underlying bill's repeal of the medical device tax if they outsource American jobs. Subsequently, the reservation was withdrawn.
Mr. Bishop (NY) moved to recommit with instructions to Ways and Means. (consideration: CR H3615-3617; text: CR H3616)
Considered as unfinished business. (consideration: CR H3615-3618)
POSTPONED PROCEEDINGS - Pursuant to clause 1(c) of rule 19, further consideration of the bill H.R. 436 is postponed.
The previous question was ordered pursuant to the rule. (consideration: CR H3615)
DEBATE - The House proceeded with 90 minutes of debate on H.R. 436.
Resolution provides for consideration of H.R. 436 and H.R. 5882. Debate on H.R. 436 will continue for not to exceed 90 minutes, equally divided and controlled. H.R. 436 is closed to amendments. General debate on H.R. 5882 will continue for not to exceed one hour, equally divided and controlled. Specified amendments to H.R. 5882 are in order.
Considered under the provisions of rule H. Res. 679. (consideration: CR H3601-3615)
Placed on the Union Calendar, Calendar No. 362.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 112-514.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 112-514.
Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 11.
Committee Consideration and Mark-up Session Held.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Dec 6, 2025. Consult Congress.gov for the current record.
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Analyze H.R.436 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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