[Congressional Record Volume 154, Number 177 (Thursday, November 20, 2008)]
[Senate]
[Page S10751]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Ms. STABENOW (for herself and Mr. Cornyn):
  S. 3717. A bill to amend the Internal Revenue Code of 1986 to allow 
reimbursement from flexible spending accounts for certain dental 
products; to the Committee on Finance.
  Mr. CORNYN. Mr. President, I am pleased to join my colleague, Ms. 
Stabenow, in introducing the Dental Health Promotion Act of 2008. This 
bill would make expenditures on dental products used to prevent or 
treat diseases of the mouth to be considered ``qualified'' medical 
expenses eligible for reimbursement from a flexible spending 
arrangement, FSA. It is identical to H.R. 3109, which was introduced in 
the House of Representatives in July 2007.
  FSAs are vehicles that allow individuals to use pretax dollars to pay 
for ``qualified'' medical and dental expenses that are not reimbursed 
by other sources, such as a health insurance plan. Qualified medical 
and dental expenses are defined in Section 213(d) of the Internal 
Revenue Code and its accompanying regulations and include prescription 
and over-the-counter products. For example, an individual can use FSA 
dollars to pay for items such as cold medicine, Band-Aids, or pain 
relievers. In addition, some dental expenses are currently 
reimbursable, such as a crown or a regular dental checkup. But the 
money spent on dental products such as fluoride toothpaste, a spin 
toothbrush, or dental floss is not currently reimbursable, even though 
they help prevent tooth decay. In fact, toothpaste is specifically 
excluded from the definition of a qualified expense.
  I believe this is an inequity in our tax law that needs to be 
corrected. More and more medical research is demonstrating the link 
between good oral health and overall health. For example, research 
shows that pregnant women with poor oral health tend to deliver lower 
birth rate babies. Unfortunately, the definition of dental expenses has 
not kept up with medical research.
  The legislation Senator Stabenow and I are introducing today would 
update the rules governing FSAs to ensure that funds spent on dental 
products used to treat or prevent oral disease are treated the same as 
other over-the-counter medical expenses. For those concerned about 
abuse, this bill makes it clear that money spent on cosmetic products 
would not be considered a qualified expense that can be reimbursed by 
an FSA.
  Mr. President, it makes sense to invest in disease prevention on the 
front end. Allowing individuals to set aside money in their FSA to pay 
for dental products that can help prevent cavity or periodontal disease 
will help to reduce future expenditures on more costly treatments.

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