Official Summaries

Oral Health Products Inclusion Act

This bill allows individuals to use funds in a flexible spending arrangement (FSA), health reimbursement arrangement (HRA), health savings account (HSA), or Archer medical savings account (Archer MSA) to pay for toothbrushes (manual or electric), water flossers, and oral health products.

Under current law, reimbursements from an FSA or HRA and tax-free distributions from an HSA or Archer MSA may be used to pay for the qualified medical expenses. Reimbursements from an FSA or HRA for nonmedical expenses generally are not allowed and distributions from an HSA or Archer MSA for nonmedical expenses generally are taxed as income and may be subject to an additional penalty.

Under the bill, the definition of qualified medical expenses is expanded to include toothbrushes (manual or electric), water flossers, and oral health products.

The bill defines an oral health product as an over-the-counter product that is (1) used for preventing or treating dental cavities, plaque, or gingivitis; (2) suitable for topical administration to the teeth or gums; and (3) generally recognized as safe and effective. 

Current Full Text

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1219 Introduced in House (IH)]

<DOC>






119th CONGRESS
  1st Session
                                H. R. 1219

To amend the Internal Revenue Code of 1986 to include over-the-counter 
  oral healthcare products as qualified medical expenses which can be 
                   purchased with HSA and FSA funds.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 11, 2025

  Mr. Van Drew (for himself, Mr. Schneider, Ms. Malliotakis, and Mr. 
   Panetta) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to include over-the-counter 
  oral healthcare products as qualified medical expenses which can be 
                   purchased with HSA and FSA funds.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Oral Health Products Inclusion 
Act''.

SEC. 2. INCLUSION OF CERTAIN OVER-THE-COUNTER MEDICAL PRODUCTS AS 
              QUALIFIED MEDICAL EXPENSES.

    (a) HSAs.--Section 223(d)(2) of the Internal Revenue Code of 1986 
is amended--
            (1) in subparagraph (A), by inserting ``, toothbrushes 
        (manual or electric), water flossers, or oral healthcare 
        products'' after ``amounts paid for menstrual care products'', 
        and
            (2) by adding at the end the following new subparagraph:
                    ``(E) Oral healthcare product.--For purposes of 
                this paragraph, the term `oral healthcare product' 
                means an over-the-counter anticaries drug product or 
                antiplaque or antigingivitis over-the-counter drug 
                product suitable for topical administration to the 
                teeth or gums that is generally recognized as safe and 
                effective under section 505G of the Federal Food, Drug, 
                and Cosmetic Act (21 U.S.C. 355f).''.
    (b) Archer MSAs.--Section 220(d)(2)(A) of such Code is amended by 
inserting ``, toothbrushes (manual or electric), water flossers, or 
oral healthcare products (as defined in section 223(d)(2)(E))'' after 
``amounts paid for menstrual care products (as defined in section 
223(d)(2)(D))''.
    (c) Health Flexible Spending Arrangements and Health Reimbursement 
Arrangements.--Section 106 of such Code is amended by adding at the end 
the following new subsection:
    ``(h) Reimbursement for Toothbrushes, Water Flossers, and Oral 
Healthcare Products.--For purposes of this section and section 105, 
expenses incurred for toothbrushes (manual or electric), water 
flossers, and oral healthcare products (as defined in section 
223(d)(2)(E)) shall be treated as incurred for medical care.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to expenses incurred after the date of the enactment of this Act.
                                 <all>