H.R. 1219 — Oral Health Products Inclusion Act

This section establishes the short title of the Act as the “Oral Health Products Inclusion Act.”

This section expands the definition of qualified medical expenses to include toothbrushes (manual or electric), water flossers, and oral healthcare products for health savings accounts (HSAs), Archer medical savings accounts (MSAs), and health flexible spending arrangements (FSAs) and health reimbursement arrangements (HRAs), effective for expenses incurred after enactment. As background, HSAs under section 223 of the Internal Revenue Code of 1986 and Archer MSAs under section 220 allow tax-favored reimbursement of certain medical costs, and section 106 governs employer-provided health coverage reimbursements. The section defines an “oral healthcare product” as 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).