WEAR IT Act

Section 223(d)(2) of the Internal Revenue Code of 1986 is amended—

(1) in the last sentence of subparagraph (A), by striking the period at the end and inserting the following:, and amounts paid for wearable devices shall be treated as paid for medical care to the extent such amounts do not exceed $375 for the taxable year., and

(2) by adding at the end the following new subparagraph:

For purposes of this paragraph, the term wearable device means a device or software (including subscriptions) that—

(i) is worn on the body or is used primarily in connection with a device that is worn on the body, and

(ii) either—

(I) collects and analyzes physiological data for the diagnosis, cure, mitigation, treatment, or prevention of a disease, impairment, or health condition, or

(II) assists the rendering of a diagnosis or provides a treatment, mitigation, or cure for any disease, impairment, or health condition.

Section 220(d)(2)(A) of such Code is amended by striking the period at the end and inserting the following:, and amounts paid for wearable devices (as defined in section 223(d)(2)(E)) shall be treated as paid for medical care to the extent such amounts do not exceed $375 for the taxable year.

Section 106 of such Code is amended by adding at the end the following new subsection:

For purposes of this section and section 105, expenses incurred for wearable devices (as defined in section 223(d)(2)(E)) shall be treated as incurred for medical care to the extent such amounts do not exceed $375 for the taxable year.

The amendments made by subsections (a) and (b) shall apply to amounts paid after December 31, 2025.

The amendment made by subsection (c) shall apply to expenses incurred after December 31, 2025.