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HR 1948 IH
111th CONGRESS
1st Session
H. R. 1948
To amend the Internal Revenue Code of 1986 to allow reimbursement from flexible spending accounts for certain dental products.
IN THE HOUSE OF REPRESENTATIVES
April 2, 2009
Mr. PASCRELL (for himself, Mr. DAVIS of Kentucky, Mr. PAUL, Mr. EHLERS, Mr. HELLER, Mr. LAMBORN, Mr. SIMPSON, Ms. KILPATRICK of Michigan, Mr. BURGESS, and Mr. SOUDER) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow reimbursement from flexible spending accounts for certain dental products.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
SEC. 2. REIMBURSEMENT FROM FLEXIBLE SPENDING ACCOUNTS FOR CERTAIN DENTAL PRODUCTS.
(a) In General- Section 106 of the Internal Revenue Code of 1986 (relating to contributions by employer to accident and health plans) is amended by adding at the end the following new subsection:
‘(f) Dental Care Products Under Flexible Spending Arrangement- An arrangement shall not fail to be treated as a health flexible spending arrangement under this section or section 105 merely because such arrangement provides reimbursement for products used to diagnose, cure, mitigate, treat, or prevent the onset of tooth decay (caries), periodontal diseases, and conditions ailing the teeth, gums, and mouth, or affecting the proper function thereof, for which reimbursement without regard to this subsection would not otherwise be allowable.’.
(b) Effective Date- The amendment made by subsection (a) shall apply to plan years beginning after the date of the enactment of this Act.
U.S. Congress - Text of H.R.1948 as Introduced in House Dental Health Promotion Act of 2009
