Summary

Treats specified over-the-counter oral care products and certain oral-hygiene devices as eligible medical expenses for tax-advantaged health accounts. That means expenses for qualifying anticaries/antiplaque topical drug products, manual or electric toothbrushes, and water flossers can be paid or reimbursed from HSAs, FSAs, HRAs, and Archer MSAs after enactment. The change adds a definition for eligible "oral healthcare product" tied to FDA safety/effectiveness standards and updates tax code language so these items count as medical care for purposes of pre-tax and tax-free health accounts. Expenses are eligible for amounts spent after the law takes effect.

Key Points

• Allows manual and electric toothbrushes and water flossers to be paid for with HSAs, FSAs, HRAs, and Archer MSAs.
• Creates a new definition of "oral healthcare product" for certain OTC anticaries and antiplaque/antigingivitis topical drug products that meet an FDA statutory standard.
• Amends Internal Revenue Code language so the new items qualify as medical care for tax-advantaged accounts.
• Applies to expenses incurred after the date of enactment.
• Requires plan sponsors and administrators to update plan documents and reimbursement policies to reflect the new eligible items.
• Relies on the FDA 505G statutory standard to determine which OTC products qualify.
• Does not authorize new federal spending or create new programs—only changes tax treatment of specific items.

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