Section 9003 of the Affordable Care Act (ACA), enacted on March 23, 2010, revises the definition of qualified medical expenses as they relate to over-the-counter items.
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An eligible medical expense is defined in Section 213 (d) of the Internal Revenue Code. Below is a quick reference list that may help determine whether an expense is eligible for HSA reimbursement. For more detailed information, please refer to IRS Publication 502 titled, “Medical and Dental Expenses.”
Abortion
Accupuncture
Alcoholism Treatment
Ambulance
Annual Physical Exam
Artificial Limb
Artificial Teeth
Autoette
Bandages
Birth Control Pills
Body Scan
Braces
Braille Books and Magazines
Breast Pump & Supplies
Breast Reconstruction Surgery
Capital Expenses for Home Improvements
Car
Chiropractor
Christian Science Practitioner
Contact Lenses & Solution
Crutches
Dental Treatment
Dentures
Dermatologist
Diagnostic Services
Disabled Dependent Care Expenses
Drug Addictions
Drugs
Eye Glasses
Eye Surgery
Fertility Enhancement
Flu Vaccinations
Founder's Fee
Guide Dog or Other Service Animal
Gynecologist
Health Institute
Health Maintenance Organization (HMO)
Hearing Aids
Home Care
Home Improvements
Hospital Services
ID Bracelets (Medical)
Insulin
Insurance Premiums
Intellectually and Developmentally Disabled, Special Home for
Labratory Fees
Laser Eye Surgery
Lead-Based Paint Removal
Learning Disability
Legal Fees
Lifetime Care - Advance Payments
Lodging
Long-Term Care
Meals
Medical ID Bracelets
Medical Conferences
Medical Information Plan
Medicines
Neurologist
Nursing Home
Nursing Services
Obstetrician
Operations
Optometrist
Oral Surgery
Organ Donors
Orthopedic Shoes
Osteopath
Oxygen
Over-the-Counter Medicines
Pediatrician
Physician
Physical Examination
Pregnancy Test Kit
Prosthesis
Prescription Medicines
Psychiatric Care
Psychoanalysis
Psychologist
Special Education
Sterilization
Stop-Smoking Programs
Surgery
Telephone
Television
Therapy
Transplants
Transportation
Tuition
Vaccinations
Vasectomy
Vision Correction Surgery
Vitamins
Weight-Loss Program
Wheelchair
Wig
X-Ray