Oral Health Products Inclusion Act

Bill Number

H.R. 1219

Origin Chamber

House

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-02-11: Referred to the House Committee on Ways and Means.

Last Updated

2026-07-01T08:08:46Z

AI-Generated Summary

Purpose

The Oral Health Products Inclusion Act (H.R. 1219) aims to expand access to tax-advantaged health savings by allowing certain over-the-counter (OTC) oral health products to be treated as qualified medical expenses. This enables individuals to use funds from Health Savings Accounts (HSAs), Archer Medical Savings Accounts (MSAs), Flexible Spending Arrangements (FSAs), and Health Reimbursement Arrangements (HRAs) for these items without tax penalties.

Key Provisions

• Amendments to HSAs (Internal Revenue Code Section 223): Expands qualified medical expenses to include costs for manual or electric toothbrushes, water flossers, and oral healthcare products. Defines "oral healthcare product" as an OTC drug that prevents tooth decay (anticaries), reduces plaque, or treats gum inflammation (antigingivitis), which is applied topically to teeth or gums and recognized as safe and effective by the FDA under the Federal Food, Drug, and Cosmetic Act.
• Amendments to Archer MSAs (Section 220): Applies the same expansions to these accounts, referencing the new HSA definition.
• Amendments to FSAs and HRAs (Section 106): Treats expenses for toothbrushes, water flossers, and oral healthcare products as reimbursable medical care for tax purposes.
• Effective Date: Applies to expenses incurred after the date the Act is enacted into law.

Significant Changes to Existing Law

• Previously, tax-advantaged accounts like HSAs and FSAs covered a limited range of OTC items, such as menstrual products (added in recent years), but excluded most oral health products like toothbrushes, flossers, and OTC anticaries or antiplaque drugs.
• This bill broadens the definition of "qualified medical expenses" to include preventive oral care items, aligning them with other OTC health products while tying eligibility to FDA safety standards. It does not change the underlying tax code structure but adds specific inclusions.

Potential Impacts

• On Citizens: Individuals with eligible accounts can pay for everyday oral health items using pre-tax dollars, potentially reducing out-of-pocket costs and encouraging preventive dental care. This may improve oral health outcomes, especially for those without comprehensive dental insurance.
• On Government Agencies: The IRS will need to update guidance and forms to reflect the new qualified expenses, but the change is administrative and unlikely to significantly affect revenue (as it expands deductions for health-related spending).
• On International Relations: No direct impact, as this is a domestic tax policy focused on U.S. healthcare accounts.

Main Stakeholders Affected

• Individuals and Families: Primary beneficiaries, particularly those using HSAs, FSAs, Archer MSAs, or HRAs for routine oral care.
• Employers and Plan Sponsors: Companies offering FSAs or HRAs may see increased usage of these accounts, potentially affecting payroll tax withholdings.
• Healthcare Product Manufacturers: Producers of qualifying OTC items (e.g., toothbrushes, flossers, fluoride rinses) could experience higher demand due to tax incentives.
• Taxpayers Generally: Indirectly affected through minor shifts in federal tax revenue from expanded deductions.

Notable Legal, Constitutional, or Political Implications

• Legal: Reinforces the IRS's role in defining medical expenses under the tax code, with clear ties to FDA regulations for product eligibility, reducing ambiguity in enforcement. No challenges to existing tax frameworks are introduced.
• Constitutional: Aligns with Congress's authority to regulate taxation and promote public health under the General Welfare Clause; no apparent First Amendment, privacy, or federalism issues.
• Political: Represents a bipartisan effort (introduced by members from both parties) to address preventive health access, potentially setting a precedent for including more OTC wellness products in tax-advantaged accounts. It could influence future debates on healthcare affordability without major fiscal controversy, as the revenue impact is expected to be small.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Van Drew, Jefferson [R-NJ-2]

Cosponsors (6)

Rep. Schneider, Bradley Scott [D-IL-10], Rep. Malliotakis, Nicole [R-NY-11], Rep. Panetta, Jimmy [D-CA-19], Rep. Vindman, Eugene Simon [D-VA-7], Rep. Barrett, Tom [R-MI-7], Rep. Miller, Carol D. [R-WV-1]

Recent Actions

• 2025-02-11: Referred to the House Committee on Ways and Means.
• 2025-02-11: Introduced in House
• 2025-02-11: Introduced in House

Bill Versions

• Oral Health Products Inclusion Act — issued 2025-02-11 — PDF (3 pages)