Oral Health Products Inclusion Act

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Latest Action

Feb 11, 2025

Referred to the House Committee on Ways and Means.

Summaries (1)

Introduced in House - Feb 11, 2025 00

Oral Health Products Inclusion ActThis 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.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.Under the bill, the definition of qualified medical expenses is expanded to include toothbrushes (manual or electric), water flossers, and oral health products.The bill defines an oral health product as an over-the-counter product that is (1) used for preventing or treating dental cavities, plaque, or gingivitis; (2) suitable for topical administration to the teeth or gums; and (3) generally recognized as safe and effective.

Actions (3)

Referred to the House Committee on Ways and Means.

Type: IntroReferral | Source: House floor actions | Code: H11100

Feb 11, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: Intro-H

Feb 11, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: 1000

Feb 11, 2025

Subjects (1)

Taxation (Policy Area)

Cosponsors (4)

Rep. Vindman, Eugene Simon [D-VA-7]

(D-VA)
Sep 15, 2025

Rep. Malliotakis, Nicole [R-NY-11]

(R-NY)
Feb 11, 2025

Rep. Panetta, Jimmy [D-CA-19]

(D-CA)
Feb 11, 2025

Rep. Schneider, Bradley Scott [D-IL-10]

(D-IL)
Feb 11, 2025

Text Versions (1)

Introduced in House

Feb 11, 2025

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Full Bill Text

Length: 3,078 characters Version: Introduced in House Version Date: Feb 11, 2025 Last Updated: Nov 15, 2025 6:13 AM

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1219 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
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

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.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1.

This Act may be cited as the ``Oral Health Products Inclusion
Act''.

SEC. 2.

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.

(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.

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

(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

(d) (2)
(E) )'' after
``amounts paid for menstrual care products (as defined in

section 223 (d) (2) (D) )''.

(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.

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

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) (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.
<all>

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1219 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 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

 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.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

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 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.
 <all>

View original source ↗

119-hr1219