感谢伟大领袖奥巴马, OTC needs doctor's prescription http://www.irs.gov/uac/Affordable-Care-Act:-Questions-and-Answe Section 9003 of the Affordable Care Act established a new uniform standard for medical expenses. Effective Jan. 1, 2011, distributions from health FSAs and HRAs will be allowed to reimburse the cost of over-the-counter medicines or drugs only if they are purchased with a prescription. This new rule does not apply to reimbursements for the cost of insulin, which will continue to be permitted, even if purchased without a prescription.