H.R. 4203

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4203 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 4203

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.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

June 26, 2025

Mr. Schweikert (for himself and Mr. Bera) 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 (including subscriptions) that--
``(i) is worn on the body or is used 
primarily in connection with a device that is 
worn on the body, and
``(ii) either--
``(I) collects and analyzes 
physiological data for the diagnosis, 
cure, mitigation, treatment, or 
prevention of a disease, impairment, or 
health condition, or
``(II) assists the rendering of a 
diagnosis or provides a treatment, 
mitigation, or cure for any disease, 
impairment, or health condition.''.
(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, 2025.
(2) Reimbursements.--The amendment made by subsection (c) 
shall apply to expenses incurred after December 31, 2025.
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