Statements on Introduced Bills and Joint Resolutions

Floor Speech

STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS -- (Senate - November 20, 2008)

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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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