Workers with balances left in their HRAs can't roll them into HSAs, a restriction that employers are lobbying to change.

FORBES: More Choices, More Confusion

The terms of these accounts are established by Congress (not the employer), and HSAs, unlike HRAs, are available to self-employed folks, too.

FORBES: Tax Breaks For Medical Expenses Under ObamaCare

So, under the proposed law, for 2013 and beyond, the prohibition on using tax-free funds from FSAs, HRAs, HSAs, and Archer MSAs to purchase OTC medicine would be lifted.

FORBES: Why A Vote on the Medical Device Excise Tax Is The Biggest Deal Ever for Obamacare