[Congressional Record (Bound Edition), Volume 153 (2007), Part 14]
[Extensions of Remarks]
[Page 19902]
[From the U.S. Government Publishing Office, www.gpo.gov]




        INTRODUCTION OF THE DENTAL HEALTH PROMOTION ACT OF 2007

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                             HON. RON LEWIS

                              of kentucky

                    in the house of representatives

                        Thursday, July 19, 2007

  Mr. LEWIS of Kentucky. Madam Speaker, I rise to inform my colleagues 
of legislation I have introduced today to broaden applications for 
personal health accounts.
  The legislation that I have proposed will amend existing Internal 
Revenue Service Code to permit the purchase of dental care items, 
including fluoride toothpaste, powered and manual toothbrushes, dental 
floss, dental cleaners, oral irrigators, and preventive and therapeutic 
mouth rinses and toothpastes.
  Specifically, my proposal adds a definition to the IRS Code for 
medical care tax treatment to include ``products used to diagnose, 
cure, mitigate, treat, or prevent the onset of tooth decay, periodontal 
diseases, and conditions ailing the teeth, gums, and mouth or affecting 
the proper function thereof.''
  Personal health care accounts are funding arrangements where health 
care expenses are paid or reimbursed with funds set aside in pre-tax 
accounts. These pre-tax contributions can be made by the employer, the 
employee, or both, depending on the type of account. In recent years, 
Congress has worked to make these accounts more accessible and easier 
to manage.
  Expanding access to tax free savings accounts is a sensible way to 
help individuals manage health care costs and have greater control over 
their own care options. I believe this addition will create better 
opportunities for dentists and patients to provide and receive better 
quality dental care, which is especially important in rural and lower-
income communities across the country.
  I urge my colleagues to support this bill.

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