1. Short title This Act may be cited as the Menstrual Equity For All Act of 2017 . 2. Menstrual hygiene products reimbursement from health flexible spending arrangements (a) In general Section 106 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (g) Menstrual hygiene products (1) In general Amounts paid or incurred for menstrual hygiene products shall be treated as a qualified medical expense eligible for reimbursement from a health flexible spending arrangement. (2) menstrual hygiene products defined For purposes of paragraph (1), the term menstrual hygiene products means tampons, pads, liners, cups, sponges, douches, wipes, sprays, and similar products used by women with respect to menstruation or other genital-tract secretions. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 3. Menstrual hygiene products refundable credit (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by inserting after section 36B the following new section: 36C. Menstrual hygiene products (a) In general There shall be allowed as a credit against the tax imposed by this subtitle with respect to each eligible individual for whom the taxpayer is allowed a deduction under section 151 an amount equal to $120. (b) Limitation based on adjusted gross income (1) In general In the case of any taxpayer whose modified adjusted gross income exceeds the threshold amount, the amount of the credit allowable under subsection (a) shall be zero. For purposes of the preceding sentence, the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933. (2) Threshold amount For purposes of paragraph (1), the term threshold amount means— (A) $47,520 in the case of a joint return, (B) $35,640 in the case of a head of household, and (C) $23,760 in the case of a