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