I
119THCONGRESS
1
STSESSION 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
FEBRUARY11, 2025
Mr. V
ANDREW(for himself, Mr. SCHNEIDER, Ms. MALLIOTAKIS, and Mr. PA-
NETTA) introduced the following bill; which was referred to the Com-
mittee 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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Oral Health Products 4
Inclusion Act’’. 5
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SEC. 2. INCLUSION OF CERTAIN OVER-THE-COUNTER MED-1
ICAL PRODUCTS AS QUALIFIED MEDICAL EX-2
PENSES. 3
(a) HSA
S.—Section 223(d)(2) of the Internal Rev-4
enue Code of 1986 is amended— 5
(1) in subparagraph (A), by inserting ‘‘, tooth-6
brushes (manual or electric), water flossers, or oral 7
healthcare products’’ after ‘‘amounts paid for men-8
strual care products’’, and 9
(2) by adding at the end the following new sub-10
paragraph: 11
‘‘(E) O
RAL HEALTHCARE PRODUCT .—For 12
purposes of this paragraph, the term ‘oral 13
healthcare product’ means an over-the-counter 14
anticaries drug product or antiplaque or 15
antigingivitis over-the-counter drug product 16
suitable for topical administration to the teeth 17
or gums that is generally recognized as safe 18
and effective under section 505G of the Federal 19
Food, Drug, and Cosmetic Act (21 U.S.C. 20
355f).’’. 21
(b) A
RCHERMSAS.—Section 220(d)(2)(A) of such 22
Code is amended by inserting ‘‘, toothbrushes (manual or 23
electric), water flossers, or oral healthcare products (as de-24
fined in section 223(d)(2)(E))’’ after ‘‘amounts paid for 25
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menstrual care products (as defined in section 1
223(d)(2)(D))’’. 2
(c) H
EALTHFLEXIBLESPENDINGARRANGEMENTS 3
ANDHEALTHREIMBURSEMENT ARRANGEMENTS.—Sec-4
tion 106 of such Code is amended by adding at the end 5
the following new subsection: 6
‘‘(h) R
EIMBURSEMENT FOR TOOTHBRUSHES, WATER 7
F
LOSSERS, ANDORALHEALTHCAREPRODUCTS.—For 8
purposes of this section and section 105, expenses in-9
curred for toothbrushes (manual or electric), water 10
flossers, and oral healthcare products (as defined in sec-11
tion 223(d)(2)(E)) shall be treated as incurred for medical 12
care.’’. 13
(d) E
FFECTIVEDATE.—The amendments made by 14
this section shall apply to expenses incurred after the date 15
of the enactment of this Act. 16
Æ
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