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Amends 26 U.S.C. 223(d)(2) by (1) modifying the last sentence of subparagraph (A) (striking the period and inserting ", and") and (2) adding a new subparagraph (E) that defines the term "wearable device" for purposes of the paragraph.
Amends 26 U.S.C. 220(d)(2)(A) by striking the period at the end and inserting additional text (as specified in the bill).
Adds a new subsection (h) to 26 U.S.C. 106 treating reimbursements for wearable devices (as defined in 26 U.S.C. 223(d)(2)(E)) as expenses incurred for medical care for purposes of section 105 and 106, to the extent such amounts do not exceed $375 for the taxable year.
Referred to the House Committee on Ways and Means.
Introduced June 26, 2025 by David Schweikert · Last progress June 26, 2025
This bill would let you use money in your HSA, MSA, FSA, or HRA to buy certain health-related wearable devices and related software subscriptions by counting them as medical expenses. A “wearable device” here means something you wear on your body (or software used mainly with it) that tracks health data to help diagnose, treat, or prevent a health condition, or that helps provide a diagnosis or treatment. FSAs and HRAs could reimburse up to $375 per year for these purchases. HSAs and MSAs would treat them as qualified expenses under their normal rules. These changes would start for purchases and reimbursements made in 2026.
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