Oral Health Products Inclusion Act

Bill: 119-hr-1219
Sponsor: full_name: Rep. Van Drew, Jefferson [R-NJ-2]
Introduced: 2025-02-11
Policy area: Taxation
Latest action: action_date: 2025-02-11
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2025-02-11
action_desc: Introduced in House
text: <p><strong>Oral Health Products Inclusion Act</strong></p><p>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.</p><p>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.</p><p>Under the bill, the definition of qualified medical expenses is expanded to include toothbrushes (manual or electric), water flossers, and oral health products.</p><p>The bill defines an <em>oral health product</em> as an over-the-counter product that is (1) used for preventing or treating dental cavities, plaque, or gingivitis;&nbsp;(2) suitable for topical administration to the teeth or gums; and (3) generally recognized as safe and effective.&nbsp;</p>

tv_txt: I 119th CONGRESS 1st Session H. R. 1219 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.

1. Short title This Act may be cited as the Oral Health Products Inclusion Act . 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.