II 110th CONGRESS 2d Session S. 3717 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.

1.

Short title

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

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.