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Congressional Research Service
Version 00 · Introduced in House · Feb 11, 2025
Oral Health Products Inclusion Act
This bill allows individuals to use funds in a flexible spending arrangement (FSA), health reimbursement arrangement (HRA), health savings account (HSA), or Archer medical savings account (Archer MSA) to pay for toothbrushes (manual or electric), water flossers, and oral health products.
Under current law, reimbursements from an FSA or HRA and tax-free distributions from an HSA or Archer MSA may be used to pay for the qualified medical expenses. Reimbursements from an FSA or HRA for nonmedical expenses generally are not allowed and distributions from an HSA or Archer MSA for nonmedical expenses generally are taxed as income and may be subject to an additional penalty.
Under the bill, the definition of qualified medical expenses is expanded to include toothbrushes (manual or electric), water flossers, and oral health products.
The bill defines an oral health product as an over-the-counter product that is (1) used for preventing or treating dental cavities, plaque, or gingivitis; (2) suitable for topical administration to the teeth or gums; and (3) generally recognized as safe and effective.
People & committees
Rep. Van Drew, Jefferson [R-NJ-2] · R–NJ
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Oct 16, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-11 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The bill would expand which oral-care purchases qualify as medical expenses under certain health savings and employer health benefit arrangements. People using these arrangements could count manual or electric toothbrushes, water flossers, and qualifying nonprescription oral-care drugs as medical expenses under the amended rules. This is a proposed change; the supplied text does not establish that it became law.
(a) HSAs Section 223(d)(2) of the Internal Revenue Code of 1986 is amended— (1) in subparagraph (A), by inserting , toothbrushes (manual or electric), water flossers, or oral healthcare products after amounts paid for menstrual care products
expenses incurred for toothbrushes (manual or electric), water flossers, and oral healthcare products (as defined in section 223(d)(2)(E)) shall be treated as incurred for medical care.
2025-02-11: Introduced in House
The proposal is named the Oral Health Products Inclusion Act. For health savings accounts, it would add manual and electric toothbrushes, water flossers, and defined oral healthcare products to the qualified-medical-expense rules in section 223(d)(2) of the tax code.
This Act may be cited as the Oral Health Products Inclusion Act.
2. Inclusion of certain over-the-counter medical products as qualified medical expenses (a) HSAs Section 223(d)(2) of the Internal Revenue Code of 1986 is amended— (1) in subparagraph (A), by inserting , toothbrushes (manual or electric), water flossers, or oral healthcare products after amounts paid for menstrual care products
For Archer medical savings accounts, the bill would add the same toothbrushes, water flossers, and defined oral healthcare products to section 220(d)(2)(A) of the tax code.
(b) Archer MSAs Section 220(d)(2)(A) of such Code is amended by inserting , toothbrushes (manual or electric), water flossers, or oral healthcare products (as defined in section 223(d)(2)(E)) after amounts paid for menstrual care products (as defined in section 223(d)(2)(D)).
The defined oral healthcare products would be nonprescription drugs for preventing cavities, fighting plaque, or treating gum inflammation. They must be suitable for application to teeth or gums and generally recognized as safe and effective under section 505G of the Federal Food, Drug, and Cosmetic Act. The definition does not cover every oral-care product.
the term oral healthcare product means 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 that is generally recognized as safe and effective under section 505G of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355f).
For health flexible spending arrangements and health reimbursement arrangements—employer health benefit arrangements used to cover medical expenses—the bill would require expenses for the listed products to be treated as medical care for purposes of tax-code sections 105 and 106.
(c) Health flexible spending arrangements and health reimbursement arrangements Section 106 of such Code is amended by adding at the end the following new subsection: (h) Reimbursement for toothbrushes, water flossers, and oral healthcare products For purposes of this section and section 105, expenses incurred for toothbrushes (manual or electric), water flossers, and oral healthcare products (as defined in section 223(d)(2)(E)) shall be treated as incurred for medical care.
The changes would apply only to expenses incurred after the bill's enactment date.
(d) Effective date The amendments made by this section shall apply to expenses incurred after the date of the enactment of this Act.
The supplied actions snapshot, updated October 16, 2026, records introduction in the House and referral to the House Committee on Ways and Means on February 11, 2025.
Source snapshot updated 2026-10-16T08:05:27Z. 2025-02-11: Referred to the House Committee on Ways and Means. 2025-02-11: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-11. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion does not extend to other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion does not establish the absence of earmarks in other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential treatment beyond the proposal's ordinary coverage was identified in the complete supplied introduced text. This conclusion is limited to that version.
Full text preserved for this analysis. Legislative record snapshot: Oct 16, 2026. How PlainBill uses AI