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This bill amends the Internal Revenue Code to allow over-the-counter oral healthcare products—including toothbrushes, water flossers, and certain anticaries and antiplaque drugs—to be purchased with tax-advantaged health savings accounts (HSAs), Archer MSAs, and flexible spending arrangements (FSAs). The bill expands the definition of qualified medical expenses under these accounts to include these dental products. The changes would take effect for expenses incurred after the bill's enactment.
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