[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 3717 Introduced in Senate (IS)]







110th CONGRESS
  2d Session
                                S. 3717

To amend the Internal Revenue Code of 1986 to allow reimbursement from 
        flexible spending accounts for certain dental products.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           November 20, 2008

  Ms. Stabenow (for herself and Mr. Cornyn) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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.

    This Act may be cited as the ``Dental Health Promotion Act of 
2008''.

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.
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