H.R. 1219 Introduced Taxation

Oral Health Products Inclusion Act

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. Introduced
  2. Committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor Rep. Van Drew, Jefferson [R-NJ-2] Introduced February 11, 2025 Cosponsors 7 (4 R, 3 D) Latest action February 11, 2025

Summary

Oral Health Products Inclusion Act
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.
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. 

Summary by the Congressional Research Service, Library of Congress.

Congress.gov

Actions

  1. Feb 11, 2025 Referred to the House Committee on Ways and Means.
  2. Feb 11, 2025 Introduced in House

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