WASHINGTON, D.C. - U.S. Rep. Ron Lewis introduced legislation today to broaden applications for personal health accounts to include over-the-counter products used to provide better dental care and prevent dental-related diseases. The Dental Health Promotion Act of 2007 (H.R. 3109), would allow dental products to be eligible expenses under Flexible Spending Accounts. 

 

“Expanding access to pre-tax savings accounts is a sensible way to help individuals manage health care costs and have greater control over their own care options,” said Lewis. “I believe this addition will create better opportunities for dentists and patients to provide and receive better quality dental care, which is especially important in rural and lower-income communities.”

 

Personal health care accounts are funding arrangements where health care expenses are paid or reimbursed with funds set aside in pre-tax accounts. These pre-tax contributions can be made by the employer, the employee, or both, depending on the type of account. In recent years, Congress has worked to make these accounts more accessible and easier to manage.

 

H.R. 3109 will amend existing Internal Revenue Service Code to permit the purchase of dental care items, including fluoride toothpaste, powered and manual toothbrushes, dental floss, oral irrigators, and preventive and therapeutic mouth rinses and toothpastes.

 

           Specifically, the proposal adds a definition to the IRS Code for medical care tax treatment to include “products used to diagnose, cure, mitigate, treat, or prevent the onset of tooth decay, periodontal diseases, and conditions ailing the teeth, gums, and mouth or affecting the proper function thereof.”

 

            The Dental Health Promotion Act has been referred to the House Ways and Means Committee for consideration.

 

 

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