Oral Health Products Inclusion Act
Summary
What This Bill Does
The Oral Health Products Inclusion Act amends the Internal Revenue Code so manual and electric toothbrushes, water flossers, and certain over-the-counter oral healthcare products count as qualified medical expenses. The change applies to health savings accounts under section 223, Archer medical savings accounts under section 220, and employer-provided health reimbursement rules under sections 105 and 106.
Who Benefits and How
HSA and Archer MSA account holders benefit because they can use tax-preferred funds for toothbrushes, water flossers, anticaries products, and antiplaque or antigingivitis products. Employees with employer health reimbursement arrangements benefit because these products are treated as medical care for reimbursement purposes. Oral-care product manufacturers and retailers may benefit from higher demand for eligible products. Consumers with recurring dental-care needs benefit from lower after-tax costs for everyday preventive oral-health products.
Who Bears the Burden and How
IRS guidance staff and benefits administrators must update qualified-expense lists and reimbursement rules. HSA custodians, employer plan administrators, and claims processors must determine whether products meet the statutory oral healthcare product definition and are generally recognized as safe and effective under FDA over-the-counter monograph rules. Federal taxpayers bear the revenue cost of expanding tax-preferred reimbursement eligibility.
Key Provisions
- Adds manual toothbrushes, electric toothbrushes, water flossers, and oral healthcare products to section 223 qualified medical expenses.
- Creates an oral healthcare product definition for over-the-counter anticaries, antiplaque, or antigingivitis drug products suitable for topical administration to teeth or gums and recognized as safe and effective under FDA rules.
- Expands Archer MSA qualified expenses under section 220 to include the same oral-care products.
- Provides that these expenses count as medical care for sections 105 and 106 employer health reimbursement purposes.
- Establishes effective-date coverage for expenses incurred after enactment.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
Treats toothbrushes, water flossers, and specified over-the-counter oral healthcare products as qualified medical expenses for HSAs, Archer MSAs, and employer health reimbursement arrangements.
Key Policy Areas
Tax, Health, Consumer Products
Primary Purpose
Treats toothbrushes, water flossers, and specified over-the-counter oral healthcare products as qualified medical expenses for HSAs, Archer MSAs, and employer health reimbursement arrangements.
Policy Domains
Tax-preferred oral health product expenses
Identified Gains
- HSA account holders buying oral-care products
- Archer MSA account holders buying water flossers
- Employees with employer health reimbursement arrangements
- Oral-care product manufacturers
Identified Costs
- IRS qualified-expense guidance staff
- HSA custodians processing oral-care claims
- Employer health plan administrators
- Federal taxpayers funding expanded tax preference
Sponsors
Legislative Progress
In CommitteeMr. Van Drew (for himself, Mr. Schneider, Ms. Malliotakis, and …
Referred to the House Committee on Ways and Means.
Introduced in House
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
HSA account holders buying oral-care products, Oral-care product manufacturers
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "irs"
- → Internal Revenue Service
- "employer_plan"
- → Employer health reimbursement plan
- "account_holder"
- → HSA or Archer MSA account holder
Key Definitions
Terms defined in this bill
An over-the-counter anticaries, antiplaque, or antigingivitis drug product for topical use on teeth or gums that is generally recognized as safe and effective under section 505G of the FDCA.
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology