INTRODUCTION OF THE DENTAL HEALTH PROMOTION ACT OF 2007 -- (Extensions of Remarks - July 20, 2007)
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SPEECH OF
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
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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.