Summary

Treats certain over-the-counter oral care items as eligible medical expenses for tax-advantaged accounts. The bill adds a legal definition for “oral healthcare product,” allows reimbursement from HSAs, FSAs, HRAs for manual and electric toothbrushes, water flossers, and specified over-the-counter anticaries or antiplaque/antigingivitis topical drug products, and makes the change effective for expenses incurred after enactment. It also inserts parallel language into Archer MSAs and other HSA rules and establishes an official short title for the Act.

• Allows reimbursement from HSAs, FSAs, and HRAs for manual and electric toothbrushes and water flossers.
• Defines “oral healthcare product” to include certain over-the-counter anticaries and antiplaque/antigingivitis topical drug products meeting an FDA-related safety/effectiveness standard.
• Amends Internal Revenue Code sections governing HSAs, Archer MSAs, and employer-provided accounts to add the new eligible expense categories.
• Applies to expenses incurred after the law is enacted.
• Does not create new federal spending appropriations; it changes tax treatment of consumer oral-care purchases.
• May require updates to employer plan documents and IRS/administrator guidance to implement the expanded eligible expense list.
• Likely to modestly increase access to basic preventive oral-care items for people who use tax-advantaged accounts.
• Provides no direct subsidy for people without workplace or individual tax-advantaged accounts, so benefits are concentrated among account holders.