In Announcement 2011-14, the Internal Revenue Service (“IRS”) said that breast pumps and supplies that assist lactation are medical care, within the meaning of section 213(d) of the Internal Revenue Code (the “Code”). This obtains because (like obstetric care) those items serve the purpose of affecting a structure or function of the body of a lactating women.
This announcement means the following:
–if the requirements of section 213(a) of the Code are met (e.g., total medical expenses exceed 7.5% of AGI), the costs of breast pumps and supplies that assist lactation are deductible medical expenses; and
–amounts reimbursed for these costs by a flexible spending arrangement, Archer medical savings account, health reimbursement arrangement or health savings account are not taxable.