| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 1219 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to include over-the-counter |
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| 6 | 6 | | oral healthcare products as qualified medical expenses which can be |
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| 7 | 7 | | purchased with HSA and FSA funds. |
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| 8 | 8 | | IN THE HOUSE OF REPRESENTATIVES |
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| 9 | 9 | | FEBRUARY11, 2025 |
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| 10 | 10 | | Mr. V |
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| 11 | 11 | | ANDREW(for himself, Mr. SCHNEIDER, Ms. MALLIOTAKIS, and Mr. PA- |
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| 12 | 12 | | NETTA) introduced the following bill; which was referred to the Com- |
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| 13 | 13 | | mittee on Ways and Means |
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| 14 | 14 | | A BILL |
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| 15 | 15 | | To amend the Internal Revenue Code of 1986 to include |
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| 16 | 16 | | over-the-counter oral healthcare products as qualified |
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| 17 | 17 | | medical expenses which can be purchased with HSA and |
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| 18 | 18 | | FSA funds. |
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| 19 | 19 | | Be it enacted by the Senate and House of Representa-1 |
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| 20 | 20 | | tives of the United States of America in Congress assembled, 2 |
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| 21 | 21 | | SECTION 1. SHORT TITLE. 3 |
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| 22 | 22 | | This Act may be cited as the ‘‘Oral Health Products 4 |
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| 23 | 23 | | Inclusion Act’’. 5 |
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| 24 | 24 | | VerDate Sep 11 2014 20:03 Mar 08, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1219.IH H1219 |
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| 25 | 25 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 26 | 26 | | •HR 1219 IH |
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| 27 | 27 | | SEC. 2. INCLUSION OF CERTAIN OVER-THE-COUNTER MED-1 |
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| 28 | 28 | | ICAL PRODUCTS AS QUALIFIED MEDICAL EX-2 |
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| 29 | 29 | | PENSES. 3 |
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| 30 | 30 | | (a) HSA |
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| 31 | 31 | | S.—Section 223(d)(2) of the Internal Rev-4 |
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| 32 | 32 | | enue Code of 1986 is amended— 5 |
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| 33 | 33 | | (1) in subparagraph (A), by inserting ‘‘, tooth-6 |
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| 34 | 34 | | brushes (manual or electric), water flossers, or oral 7 |
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| 35 | 35 | | healthcare products’’ after ‘‘amounts paid for men-8 |
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| 36 | 36 | | strual care products’’, and 9 |
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| 37 | 37 | | (2) by adding at the end the following new sub-10 |
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| 38 | 38 | | paragraph: 11 |
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| 39 | 39 | | ‘‘(E) O |
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| 40 | 40 | | RAL HEALTHCARE PRODUCT .—For 12 |
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| 41 | 41 | | purposes of this paragraph, the term ‘oral 13 |
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| 42 | 42 | | healthcare product’ means an over-the-counter 14 |
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| 43 | 43 | | anticaries drug product or antiplaque or 15 |
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| 44 | 44 | | antigingivitis over-the-counter drug product 16 |
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| 45 | 45 | | suitable for topical administration to the teeth 17 |
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| 46 | 46 | | or gums that is generally recognized as safe 18 |
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| 47 | 47 | | and effective under section 505G of the Federal 19 |
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| 48 | 48 | | Food, Drug, and Cosmetic Act (21 U.S.C. 20 |
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| 49 | 49 | | 355f).’’. 21 |
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| 50 | 50 | | (b) A |
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| 51 | 51 | | RCHERMSAS.—Section 220(d)(2)(A) of such 22 |
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| 52 | 52 | | Code is amended by inserting ‘‘, toothbrushes (manual or 23 |
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| 53 | 53 | | electric), water flossers, or oral healthcare products (as de-24 |
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| 54 | 54 | | fined in section 223(d)(2)(E))’’ after ‘‘amounts paid for 25 |
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| 55 | 55 | | VerDate Sep 11 2014 20:03 Mar 08, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1219.IH H1219 |
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| 56 | 56 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 3 |
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| 57 | 57 | | •HR 1219 IH |
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| 58 | 58 | | menstrual care products (as defined in section 1 |
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| 59 | 59 | | 223(d)(2)(D))’’. 2 |
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| 60 | 60 | | (c) H |
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| 61 | 61 | | EALTHFLEXIBLESPENDINGARRANGEMENTS 3 |
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| 62 | 62 | | ANDHEALTHREIMBURSEMENT ARRANGEMENTS.—Sec-4 |
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| 63 | 63 | | tion 106 of such Code is amended by adding at the end 5 |
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| 64 | 64 | | the following new subsection: 6 |
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| 65 | 65 | | ‘‘(h) R |
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| 66 | 66 | | EIMBURSEMENT FOR TOOTHBRUSHES, WATER 7 |
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| 67 | 67 | | F |
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| 68 | 68 | | LOSSERS, ANDORALHEALTHCAREPRODUCTS.—For 8 |
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| 69 | 69 | | purposes of this section and section 105, expenses in-9 |
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| 70 | 70 | | curred for toothbrushes (manual or electric), water 10 |
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| 71 | 71 | | flossers, and oral healthcare products (as defined in sec-11 |
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| 72 | 72 | | tion 223(d)(2)(E)) shall be treated as incurred for medical 12 |
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| 73 | 73 | | care.’’. 13 |
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| 74 | 74 | | (d) E |
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| 75 | 75 | | FFECTIVEDATE.—The amendments made by 14 |
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| 76 | 76 | | this section shall apply to expenses incurred after the date 15 |
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| 77 | 77 | | of the enactment of this Act. 16 |
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| 78 | 78 | | Æ |
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| 79 | 79 | | VerDate Sep 11 2014 20:03 Mar 08, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H1219.IH H1219 |
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| 80 | 80 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
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