Oral Health Products Inclusion Act

This bill amends the Internal Revenue Code to allow over-the-counter oral healthcare products to be purchased with Health Savings Account (HSA) and Flexible Spending Account (FSA) funds as qualified medical expenses.

Sec. 2, Inclusion of certain over-the-counter medical products as qualified medical expenses: The bill expands the definition of qualified medical expenses for HSAs to include toothbrushes (manual or electric), water flossers, and oral healthcare products, defined as over-the-counter anticaries, antiplaque, or antigingivitis drug products for topical use that are generally recognized as safe and effective under federal law. Similar changes are made for Archer Medical Savings Accounts (MSAs), and for health flexible spending arrangements and health reimbursement arrangements, treating these expenses as medical care. These amendments apply to expenses incurred after the bill's enactment date.