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Breast Pumps and Lactation Supplies Qualify as Medical Care Expenses

In an apparent change of position, the IRS has now indicated (in Announcement 2011-14) that breast pumps and supplies that assist lactation qualify as medical care expenses under Code Section 213(d) because they are for the purpose of affecting a structure or function of the lactating woman’s body. Consequently, these items will qualify for tax-free reimbursement from a health FSA or HRA, or for a tax-free distribution from an HSA. The Announcement indicates that the IRS will revise Publication 502 (Medical and Dental Expenses) to include this new information.