[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6279 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 6279

 To amend the Internal Revenue Code of 1986 to allow certain wearable 
    devices to be purchased using health savings accounts and other 
           spending arrangements and reimbursement accounts.


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                    IN THE HOUSE OF REPRESENTATIVES

                            November 7, 2023

 Mrs. Steel (for herself, Mr. Bera, and Mr. Schweikert) 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 certain wearable 
    devices to be purchased using health savings accounts and other 
           spending arrangements and reimbursement accounts.

    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 ``Wearable Equipment Adoption and 
Reinforcement and Investment in Technology Act'' or the ``WEAR IT 
Act''.

SEC. 2. INCLUSION OF CERTAIN WEARABLE DEVICES AS QUALIFIED MEDICAL 
              EXPENSES.

    (a) HSAs.--Section 223(d)(2) of the Internal Revenue Code of 1986 
is amended--
            (1) in the last sentence of subparagraph (A), by striking 
        the period at the end and inserting the following: ``, and 
        amounts paid for wearable devices shall be treated as paid for 
        medical care to the extent such amounts do not exceed $375 for 
        the taxable year.'', and
            (2) by adding at the end the following new subparagraph:
                    ``(E) Wearable device.--For purposes of this 
                paragraph, the term `wearable device' means a device or 
                software that--
                            ``(i) is worn on the body or is used 
                        primarily in connection with a device that is 
                        worn on the body, and
                            ``(ii) collects and analyzes physiological 
                        data for the diagnosis, cure, mitigation, 
                        treatment, or prevention of disease.''.
    (b) Archer MSAs.--Section 220(d)(2)(A) of such Code is amended by 
striking the period at the end and inserting the following: ``, and 
amounts paid for wearable devices (as defined in section 223(d)(2)(E)) 
shall be treated as paid for medical care to the extent such amounts do 
not exceed $375 for the taxable year.''
    (c) Health Flexible Spending Arrangements and Health Reimbursement 
Arrangements.--Section 106 of such Code is amended by adding at the end 
the following new subsection:
    ``(h) Reimbursements for Wearable Devices.--For purposes of this 
section and section 105, expenses incurred for wearable devices (as 
defined in section 223(d)(2)(E)) shall be treated as incurred for 
medical care to the extent such amounts do not exceed $375 for the 
taxable year.''.
    (d) Effective Dates.--
            (1) Distributions from savings accounts.--The amendments 
        made by subsections (a) and (b) shall apply to amounts paid 
        after December 31, 2023.
            (2) Reimbursements.--The amendment made by subsection (c) 
        shall apply to expenses incurred after December 31, 2023.
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