Congress expands tax breaks for dental care—but only for workers with HSAs

What it does

This bill allows people to use Health Savings Accounts (HSAs), Flexible Spending Accounts (FSAs), and Archer Medical Savings Accounts to pay for over-the-counter oral healthcare products—including toothbrushes, water flossers, and FDA-recognized anticaries and antiplaque drugs—without tax penalty. Currently, these accounts cover some medical expenses tax-free, but oral products are excluded; the bill adds them to the list of qualified expenses.

Why we flagged it

The bill expands the scope of pre-tax medical expense accounts to include a new category of consumer healthcare products. It is a straightforward tax-code amendment with no hidden mechanism or narrow carve-out.

What the text implies

• Toothbrush and water flosser manufacturers may see increased demand from HSA/FSA account holders seeking to maximize tax-advantaged spending before year-end, creating a seasonal purchasing spike.
• The definition of 'oral healthcare product' is anchored to FDA recognition under section 505G of the Federal Food, Drug, and Cosmetic Act, meaning only products meeting that standard qualify—this creates a regulatory gate that may exclude some over-the-counter oral products not formally FDA-recognized.
• The benefit is available only to workers with employer-sponsored HSAs, FSAs, or Archer MSAs; uninsured or self-employed individuals without these accounts receive no tax advantage, potentially widening the tax-benefit gap between insured and uninsured populations.

Section numbers refer to the bill text the analysis read — linked under Primary records below.

Who it affects

Ordinary people with HSAs or FSAs gain a tax advantage on routine oral healthcare purchases, reducing out-of-pocket costs for preventive dental care. The benefit is broadly available to account holders across income levels, with no corresponding restriction on citizens' rights or protections.

Who stands to gain

• oral healthcare product manufacturers (toothbrush, water flosser, anticaries/antiplaque drug makers)
• HSA/FSA account administrators (increased account activity and fee-generating transactions)

Named in the bill

Internal Revenue Code §223 (HSA rules), Internal Revenue Code §220 (Archer MSA rules), Internal Revenue Code §106 (employer-provided health benefits), Federal Food, Drug, and Cosmetic Act §505G (FDA drug recognition standard), House Committee on Ways and Means

Where it stands

8 cosponsors: 5 Republicans, 3 Democrats.

• Feb 11, 2025 — Introduced · Congress.gov: “Introduced in House”
• Feb 11, 2025 — Referred to House Committee on Ways and Means · Congress.gov: “Referred to the House Committee on Ways and Means”

Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.

Money around this bill

5 lobbying clients named this bill on 7 disclosure filings across 3 quarters, Dec 2025 to Jun 2026. Those filings disclosed $2,540,014 in lobbying spend. A filing names 13 bills on average, so that figure is what each filing reported, not a share belonging to this bill.

More lobbying clients named this bill than 78% of bills with at least one filing.

Jefferson Van Drew, the sponsor, reported $386,700 in PAC receipts in the 2026 cycle.

• The Procter and Gamble Company — $661,000 on 1 filing
• Philips Holding USA Inc. — $640,000 on 1 filing
• American Dental Association — $593,780 on 2 filings
• Consumer Healthcare Products Association — $445,234 on 2 filings
• Chattem, Inc D/b/a Opella — $200,000 on 1 filing

Lobbying Disclosure Act filings through Jul 22, 2026. A filing shows who paid to lobby on a bill it names, not what changed.