IRS Clarifies Lactation Expenses Qualify as Medical Care Expenses
The IRS recently issued an Announcement relating to the excludability of breast pumps and nursing equipment. IRS Announcement 2011-14 affirms that the cost of breast pumps and lactation aids are deemed to be medical care under IRC §213(d) in that, “like obstetric care, they are used for the purpose of affecting a structure or function of the body”. Therefore, expenses relating to breast pumps and lactation supplies are excludable from an employee’s income, and can be purchased with tax-favored dollars through a flexible medical spending account, a health reimbursement arrangement or a health savings account. This ruling is consistent with the trend toward wellness, and general health and well-being.
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