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Adds a new subparagraph (E) to 26 U.S.C. 223(d)(2) defining 'oral healthcare product' as 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 and generally recognized as safe and effective under 21 U.S.C. 355f.
Amends 26 U.S.C. 220(d)(2)(A) by inserting additional text after an existing provision (the exact insertion text is specified in this bill but not included in the excerpted section).
Adds a new subsection (h) to 26 U.S.C. 106 treating expenses for toothbrushes (manual or electric), water flossers, and oral healthcare products (as defined in 26 U.S.C. 223(d)(2)(E)) as incurred for medical care for purposes of section 106 and section 105.
Adds certain over-the-counter oral health products to the list of qualified medical expenses for tax-preferred accounts. Toothbrushes and water flossers (and other defined “oral healthcare products”) may be reimbursed from HSAs, Archer MSAs, FSAs, and HRAs for expenses incurred after the date the law is enacted.
The change updates definitions and plan rules so these oral care items count as eligible medical expenses for consumers and for account administrators to reimburse without being taxed as nonmedical distributions.
Referred to the House Committee on Ways and Means.
Introduced February 11, 2025 by Jefferson Van Drew · Last progress February 11, 2025