WEAR IT Act
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Summary
The WEAR IT Act amends the Internal Revenue Code to allow certain wearable devices to be purchased using health savings accounts (HSAs), Archer Medical Savings Accounts (MSAs), health flexible spending arrangements, and health reimbursement arrangements. The bill defines eligible wearable devices as those worn on the body or used in connection with body-worn devices that collect and analyze physiological data for diagnosis, treatment, or prevention of disease. Purchases are limited to $375 per taxable year per account type. The amendments apply to amounts paid or expenses incurred after December 31, 2023.
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