I was recently informed that the Coronavirus Aid, Relief, and Economic Security (CARES) Act expanded the list of eligible HSA/FSA expenses to include things such as feminine hygiene products and over the counter medications. However, I'm struggling to find a definitive-looking list of what is HSA eligible.
My understanding is that IRS publication 502 contains the list of qualified expenses. However, this is the pre-CARES 2019 list. I see the addition of menstrual care products in sec. 3702 of the text of the CARES act. I'm not immediately seeing the general addition of over-the-counter drugs in there.
SEC. 3702. INCLUSION OF CERTAIN OVER-THE-COUNTER MEDICAL PRODUCTS AS QUALIFIED MEDICAL EXPENSES.
(a) HSAS.—Section 223(d)(2) of the Internal Revenue Code of 1986 is amended—
(1) by striking the last sentence of subparagraph (A) and inserting the following: "For purposes of this subparagraph, amounts paid for menstrual care products shall be treated as paid for medical care."; and
(2) by adding at the end the following new subparagraph: "(D) MENSTRUAL CARE PRODUCT.—For purposes of this paragraph, the term ‘menstrual care product’ means a tampon, pad, liner, cup, sponge, or similar product used by individuals with respect to menstruation or other genital-tract secretions.".
(b) ARCHER MSAS.—Section 220(d)(2)(A) of such Code is amended by striking the last sentence and inserting the following: "For purposes of this subparagraph, amounts paid for menstrual care products (as defined in section 223(d)(2)(D)) shall be treated as paid for medical care.".
(c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Section 106 of such Code is amended by striking subsection (f) and inserting the following new subsection:
"(f) REIMBURSEMENTS FOR MENSTRUAL CARE PRODUCTS.—For purposes of this section and section 105, expenses incurred for menstrual care products (as defined in section 223(d)(2)(D)) shall be treated as incurred for medical care.".
(d) EFFECTIVE DATES.—
(1) DISTRIBUTIONS FROM SAVINGS ACCOUNTS.—The amendment made by subsections (a) and (b) shall apply to amounts paid after December 31, 2019.
(2) REIMBURSEMENTS.—The amendment made by sub- section (c) shall apply to expenses incurred after December 31, 2019.
That said, it is not immediately clear to me whether this constitutes the full and complete list, or whether the CARES act or other legislation has further changes to the list. Further, this requires piecing together data from several sources to come up with the list, rather than a single easy-to-view list of what is eligible.
Is there an official definitive list of eligible expenses? Barring that, is there a non-official source that is highly likely to be correct and up-to-date?