This legislation proposes to amend the Internal Revenue Code of 1986, expanding the definition of qualified medical expenses for various tax-advantaged health accounts. Specifically, it would allow funds from Health Savings Accounts (HSAs) , Archer Medical Savings Accounts (MSAs) , Health Flexible Spending Arrangements (FSAs) , and Health Reimbursement Arrangements (HRAs) to be used for certain over-the-counter oral healthcare products. The bill explicitly includes manual or electric toothbrushes , water flossers , and other designated oral healthcare products as eligible expenses. An "oral healthcare product" is defined as an over-the-counter anticaries, antiplaque, or antigingivitis drug product applied topically to teeth or gums, recognized as safe and effective under federal law. These amendments would apply to expenses incurred after the bill's enactment, aiming to improve access to essential oral hygiene items.