Oral Health Products Inclusion Act
The Oral Health Products Inclusion Act would expand which items can be paid for with tax-advantaged health accounts. Specifically, it amends the Internal Revenue Code to allow over-the-counter oral health products to be treated as qualified medical expenses that can be reimbursed from Health Savings Accounts (HSAs), Flexible Spending Accounts (FSAs), and Archer Health Accounts (Archer MSAs). It also ensures related Health Reimbursement Arrangements (HRAs) can reimburse these expenses. The bill defines an “oral healthcare product” to include OTC anticaries and antiplaque/antigingivitis drug products suitable for topical use on teeth or gums, and provides that toothbrushes (manual or electric) and water flossers are eligible as well. The amendments would apply to expenses incurred after the date of enactment. The bill was introduced in February 2025 in the House and referred to the Ways and Means Committee.
Key Points
- 1Eligible items expanded: In HSAs, the bill adds toothbrushes (manual or electric), water flossers, and oral healthcare products to the list of qualified medical expenses, alongside existing categories such as menstrual care products.
- 2Definition of oral healthcare product: The bill defines an “oral healthcare product” as an OTC drug product for topical use to teeth or gums that is generally recognized as safe and effective under FDA rules (FD&C Act, section 505G).
- 3Applicability to other accounts: The same expansions apply to Archer MSAs and, via the Health Flexible Spending Arrangements and Health Reimbursement Arrangements provisions, to reimbursements for these items as medical care.
- 4Administrative treatment: Reimbursement for toothbrushes, water flossers, and oral healthcare products is treated as incurred for medical care under the relevant sections governing HRAs and FSAs.
- 5Effective date: The changes apply to expenses incurred after enactment of the Act.