I 
119TH CONGRESS 
1ST SESSION H. R. 4203 
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 
JUNE 26, 2025 
Mr. SCHWEIKERT (for himself and Mr. BERA) 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 cer-
tain wearable devices to be purchased using health sav-
ings accounts and other spending arrangements and re-
imbursement accounts. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Wearable Equipment 
Adoption and Reinforcement and Investment in Tech-
nology Act’’ or the ‘‘WEAR IT Act’’. 
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SEC. 2. INCLUSION OF CERTAIN WEARABLE DEVICES AS 
QUALIFIED MEDICAL EXPENSES. 
(a) HSAS.—Section 223(d)(2) of the Internal Rev-
enue Code of 1986 is amended— 
(1) in the last sentence of subparagraph (A), by 
striking the period at the end and inserting the fol-
lowing: ‘‘, and amounts paid for wearable devices 
shall be treated as paid for medical care to the ex-
tent such amounts do not exceed $375 for the tax-
able year.’’, and 
(2) by adding at the end the following new sub-
paragraph: 
‘‘(E) WEARABLE
DEVICE.—For purposes 
of this paragraph, the term ‘wearable device’ 
means a device or software (including subscrip-
tions) that— 
‘‘(i) is worn on the body or is used 
primarily in connection with a device that 
is worn on the body, and 
‘‘(ii) either— 
‘‘(I) collects and analyzes physio-
logical data for the diagnosis, cure, 
mitigation, treatment, or prevention of 
a disease, impairment, or health con-
dition, or 
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‘‘(II) assists the rendering of a 
diagnosis or provides a treatment, 
mitigation, or cure for any disease, 
impairment, or health condition.’’. 
(b) ARCHER MSAS.—Section 220(d)(2)(A) of such 
Code is amended by striking the period at the end and 
inserting the following: ‘‘, and amounts paid for wearable 
devices (as defined in section 223(d)(2)(E)) shall be treat-
ed as paid for medical care to the extent such amounts 
do not exceed $375 for the taxable year.’’ 
(c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS 
AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Sec-
tion 106 of such Code is amended by adding at the end 
the following new subsection: 
‘‘(h) REIMBURSEMENTS FOR WEARABLE DEVICES.— 
For purposes of this section and section 105, expenses in-
curred for wearable devices (as defined in section 
223(d)(2)(E)) shall be treated as incurred for medical care 
to the extent such amounts do not exceed $375 for the 
taxable year.’’. 
(d) EFFECTIVE DATES.— 
(1) 
DISTRIBUTIONS
FROM
SAVINGS
AC-
COUNTS.—The amendments made by subsections (a) 
and (b) shall apply to amounts paid after December 
31, 2025. 
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(2) REIMBURSEMENTS.—The amendment made 
by subsection (c) shall apply to expenses incurred 
after December 31, 2025. 
Æ 
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