The IRS issued Notice 2011-5, which modifies Notice 2010-59 to expand the use of FSA and HRA debit cards to purchase over-the-counter medicine or drugs at the time of sale. Notice 2010-59 restricted the use of FSA and HRA debit cards to require substantiation prior to reimbursement because the IRS believed most systems could not comply with the PPACA requirements to ensure that over-the-counter medicine or drugs are reimbursed only if they are a prescribed drug. Now, Notice 2011-5 provides certain requirements that must be met for the transaction to be fully substantiated at the time and point of sale. Notice 2011-5 is effective for FSA and HRA debit card purchases of over-the-counter medicines or drugs made after January 15, 2011.