I 

118TH CONGRESS 

1ST SESSION H. R. 6279 

To amend the Internal Revenue Code of 1986 to allow certain wearable 

devices to be purchased using health savings accounts and other spending 

arrangements and reimbursement accounts. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 7, 2023 

Mrs. STEEL (for herself, Mr. BERA, and Mr. SCHWEIKERT) 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 allow certain wearable devices to be purchased using health savings accounts and other spending arrangements and reimbursement accounts. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Wearable Equipment 

5 Adoption and Reinforcement and Investment in Tech6 nology Act’’ or the ‘‘WEAR IT Act’’. 


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1 SEC. 2. INCLUSION OF CERTAIN WEARABLE DEVICES AS 

2 QUALIFIED MEDICAL EXPENSES. 

3 (a) HSAS.—Section 223(d)(2) of the Internal Rev4 enue Code of 1986 is amended— 

5 (1) in the last sentence of subparagraph (A), by 

6 striking the period at the end and inserting the fol7 lowing: ‘‘, and amounts paid for wearable devices 

8 shall be treated as paid for medical care to the ex9 tent such amounts do not exceed $375 for the tax10 able year.’’, and 

11 (2) by adding at the end the following new sub12 paragraph: 

13 ‘‘(E) WEARABLE DEVICE.—For purposes 

14 of this paragraph, the term ‘wearable device’ 

15 means a device or software that— 

16 ‘‘(i) is worn on the body or is used 

17 primarily in connection with a device that 

18 is worn on the body, and 

19 ‘‘(ii) collects and analyzes physio20 logical data for the diagnosis, cure, mitiga21 tion, treatment, or prevention of disease.’’. 

22 (b) ARCHER MSAS.—Section 220(d)(2)(A) of such 

23 Code is amended by striking the period at the end and 

24 inserting the following: ‘‘, and amounts paid for wearable 

25 devices (as defined in section 223(d)(2)(E)) shall be treatVerDate Sep 11 2014 05:46 Nov 15, 2023 Jkt 049200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H6279.IH H6279

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1 ed as paid for medical care to the extent such amounts 

2 do not exceed $375 for the taxable year.’’ 

3 (c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS

4 AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Sec5 tion 106 of such Code is amended by adding at the end 

6 the following new subsection: 

7 ‘‘(h) REIMBURSEMENTS FOR WEARABLE DEVICES.— 

8 For purposes of this section and section 105, expenses in9 curred for wearable devices (as defined in section 

10 223(d)(2)(E)) shall be treated as incurred for medical care 

11 to the extent such amounts do not exceed $375 for the 

12 taxable year.’’. 

13 (d) EFFECTIVE DATES.— 

14 (1) DISTRIBUTIONS FROM SAVINGS AC15 COUNTS.—The amendments made by subsections (a) 

16 and (b) shall apply to amounts paid after December 

17 31, 2023. 

18 (2) REIMBURSEMENTS.—The amendment made 

19 by subsection (c) shall apply to expenses incurred 

20 after December 31, 2023. 

Æ 


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