The IRS has concluded that breast pumps and lactation supplies will 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. Therefore, these items will qualify for tax-free reimbursement from a health FSA or HRA, or for a tax-free distribution from an HSA. The IRS will revise Publication 502 to include this new information.
Click here to read IRS Announcement 2011-14.