Eligible Product List Criteria

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SIGIS has developed a list of health care over-the-counter items and other services that are considered eligible under Internal Revenue Code Sections 213, 105 and 125 rules. Using the criteria in this document, SIGIS determines whether a product or service qualifies or does not qualify as a medical expense under IRS Code Section 213(d), 105(b) and applicable IRS guidance under Code Section 125. This list is reviewed monthly by the SIGIS List Committee, a group of benefit plan administrators, to assure the accuracy and integrity of the list. Additions and suggested eliminations from the list are to be referred to the Committee for monthly discussion and appropriate action.

The Eligible Product List and regular updates may be downloaded and used by all SIGIS members. Merchants certified by SIGIS or planning to be certified by SIGIS must use the Eligible Product List as a basis for identifying the items in their product database that would be eligible for submission as a SIGIS qualified healthcare product in a debit card authorization request. Benefit plan administrators may find the Eligible Product List and this List Criteria helpful in ensuring consistency between substantiation of card transactions at SIGIS merchants and other substantiation requests.

Information provided in this document is subject to change as new information becomes available and as rules and definitions change.

Eligibility Status Definitions

Eligible Services for IIAS Approval

Eligible services for inclusion in the IIAS total include the provision of health care services including diagnostic tests, flu shots and other vaccinations and urgent care or primary care office visits including services provided at pharmacies or store.

Eligible Products for IIAS Approval

Eligible OTC: Eligible products include OTC products that are for medical care and are primarily for a medical purpose. They include products, including OTC medicines or drugs with or without a prescription that diagnose, alleviate or treat existing or imminent injuries, illnesses or medical conditions, or used for the prevention of disease. As a general rule, most of these products are of short-term use but some do treat chronic medical conditions. Qualified medical expenses include those over-the-counter items compliant with federal tax rules under IRS Code Sections 213(d), 105(b) and 125 as outlined by the Internal Revenue Service. In these cases, the expense would not have been paid “but for” the disease or illness. Much of the guidance the IRS has provided relate to the deductibility of medical expenses, as reimbursement plans operate under overlapping sections of the Code. An expense is not deductible as medical care if the taxpayer would have paid the expense even in absence of a medical condition. All dietary supplements, with the exception of glucosamine products, fiber laxative supplements and prenatal supplements, are dual-purpose, regardless of product category due to the general wellness component. The user does not need to provide a statement from a medical provider or indicate a diagnosis in order to receive reimbursement as long as the item is on the Eligible Products List for IIAS Approval. Taxes, shipping and surcharge/convenience fees (as permitted by law and card brand/network regulations) directly associated with the purchase of an eligible product can be included.

Prescribed Drugs and Medicines, including Prescribed OTC: Drugs and medicines prescribed by a licensed medical professional and dispensed in accordance with state laws including the generation of an Rx Number are considered Eligible by the IRS. This includes OTC drugs and medicines other than dual-purpose. Since the prescription serves as the determination of medical eligibility in a merchant location with a properly configured Pharmacy and IIAS POS system, no additional checks are required. These items will not be listed on the Eligible Products list due to their separate processing rules.

Personal Protective Equipment for the prevention of COVID-19: For the primary purpose of preventing the spread of the Coronavirus Disease 2019 (COVID-19 PPE), masks and all forms of alcohol-based hand rub (ABHR) sanitizers are considered eligible expenses. In order to be considered eligible the product must meet the Centers of Disease Control (CDC) and Prevention standards as it relates to COVID-19. If the products do not meet CDC requirements the items will be deemed ineligible or dual-purpose and will not be included in the SIGIS list for approval. Additionally, as CDC standards evolve, PPE items may gain or lose status based on the most current guidance.

Not Included as Eligible Products for IIAS Approval

Dual-purpose: Some products are considered dual-purpose. These products may have both a medical purpose and a personal hygiene, cosmetic or general health purpose. In order to be considered eligible, they must be used to treat a medical condition and cannot be used to improve or maintain general health unless prescribed by a licensed health care professional to treat a specific illness, condition or injury. All dietary supplements, with the exception of glucosamine products, fiber laxative supplements and prenatal supplements, are dual-purpose, regardless of product category due to the general wellness component. These products may be eligible for reimbursement but require a letter of medical necessity from a licensed healthcare professional stating the specific diagnosis or medical condition, the specific OTC medicine recommendation to treat the condition, and documentation of the product and cost. Dual-purpose items will not be included in the SIGIS List.

Ineligible: Products that are used for general health, cosmetic, or personal hygiene purposes are not reimbursable. Typically, these are not referred to as medicines or drugs and are not recognized to treat a medical condition. Expenses that are not reimbursable as medical care under IRS Code Section 213(d) and related sections of the federal tax code are ineligible. These include food supplements, toiletries, lotions and soaps, shampoos, and most herbal supplements. According to IRS Publication 502, you can’t include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines”, etc., unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. These items are taken to maintain your ordinary good health and aren’t for medical care.

The source of the list includes most nationally-distributed, regularly-stocked items. As such, the following types of items will generally not be included: items specially created for an individual retailer (including but not limited to private label items); a local, regional, or specialty item; bonus items (e.g. 2 oz. free); BOGOS (buy one, get one), or other in-and-out types of packaging with limited availability or distribution. Although these items will not be included in the data, they may in fact be eligible. If such circumstances exist or if one feels other items meet the eligibility criteria then they can be submitted through the add process on the SIGIS website. These will be reviewed by the SIGIS List Committee and qualifying items will be added to the eligible product listing.

Because the source of the list is nationally-distributed, regularly-stocked products, private label and store branded products will generally not be available for inclusion on the standard list produced by SIGIS. It is understood that some of these private label and/or store brand items are, in fact, eligible under IRS Code Section 213(d), and therefore, can be processed through a certified SIGIS IIAS merchant. Merchants that choose to supplement their inventory of SIGIS identified eligible items with their own private label items are free to do so by following the process detailed in the Private Label Eligibility Criteria document. That document can be found at www.sig-is.org.

Classifications and Examples

The following are types of products that typically would be included under each designation. These are strictly guidelines and do not represent an all-inclusive listing.

Eligible: Devices and Supplies

Acupressure Treatments Sea Band, Flents EZ Travel Wrist BandProducts that treat a medical condition are eligible. Weight-loss products are dual-purpose.
Breast Pumps and Breast-Feeding Supplies Breast Pump (cost or rental fee), Breast Pump Parts (pump valve, replacement tubing, piston unit, diaphragms, pump body, flange, shield), Storage Bottles, Storage Bags, Gel Pads, Nursing Pads, Nipple Shields, Conversion Kits, Areola Stimulator, Car AdapterProducts that directly aid lactation are eligible. Items not eligible include: Bottle Stands, Bottle Nipples, Cleaners, Freezer Blocks, Bra Shields and Nursing Pillow and Covers, Nursing Bras and Milk Coolers.
Compression HosieryMedical Compression 30-40 and above; any compression of Anti-Embolism Stockings, Ulcer Care Compression or LymphedemaTreats condition-specific medical conditions such as anti-embolism, ulcer care or lymphedema.
ContraceptivesCondoms (with and without spermicide) – Trojan, Durex, LifestyleSee also Contraceptives under OTC Drugs and Medicines for products that include an active drug ingredient.
Cotton Balls, Rolled Cotton, Cotton ApplicatorsUS Cotton Sterile Cotton Balls and RollsOnly Sterile cotton products are eligible. Non-sterile products are dual-purpose.
Dental RepairDentek Temparin, DOC RecapitTemporary dental repair products are eligible.
Denture Adhesives, Repair, and CleansersPoliGrip, Benzodent, Plate Weld, EfferdentDenture cleaners and maintenance products are eligible. See also Denture Pain Relief under OTC Drugs and Medicines for products that include an active drug ingredient.
Diabetes CareOne Touch Meters & Strips, Softclix Lancets & Device, Monoject insulin syringes; Dex 4 glucose productsTesting (meters, strips, lancets, alcohol swabs), dosing (syringes, pens, etc.), glucose are eligible. Personal Care are ineligible or dual-purpose.
Diagnostic Products (Includes thermometers, blood pressure monitors, cholesterol testing, pulse oximeters, drug, alcohol and body fat testers)Braun Forehead Thermometer, Nexcare Thermometer, Lifescan BP Monitor, Cholestrak, Azo UTI Test Strips, Quest Pulse OximeterIncludes devices that monitor, screen or test for the presence of disease, dysfunction of the body or for other medical conditions.
Diagnostic Trackers The Aura PulseThe intended use and marketing must be primarily for diagnostic purposes and not performance enhancement or general health.
Diapers – Juvenile IncontinenceGoodNites, Under JamsProducts marketed for juvenile incontinence only. Regular diapers and training paints are not eligible.
Downloadable Apps with Medical Functions for tablets and smartphones App cost could be a medical expense if used for medical purpose only (i.e. track heart rhythm). Apps that include function for general wellness are not eligible.
Durable Medical EquipmentWheelchairs, Crutches, Oxygen MachinesCan be included when manufacturer provides UPC, merchants can mark non-UPC tagged items as private label items. See Home Health Care for additional criteria.
Ear CareBionix Oto Clear, Select Nutrition Ear Wax Candle, Provent Hearing Aid DryerEar drops ear syringes, ear wax removal devices, ear candles, hearing aid cleaners and dryers. See also Ear Care under OTC Medicines and Drugs for products that include an active drug ingredient.
EnemasBags, Syringes, prefilled enemas - FleetDevices are eligible. Prefilled enemas are eligible.
Eye CareContact lens care, eyeglass repair kits Products used to maintain corrective lenses and frames are eligible. Post-surgical eye protection is eligible. Blue light blocking technology is allowed as long as vision corrective component is present in the product.
Face Mask for prevention of COVID-19N95, KN95, Disposable Face Mask, 3M Daily Face MaskFor the prevention of COVID-19 based on CDC guidelines. Disposable Mask must meet the following criteria: (1) Multiple layers of non-woven material, (2) Nose wire. Cloth Mask must meet the following criteria: (1) Multiple layers of tightly woven breathable fabric, (2) Nose wire, (3) Mask should block light when held up to bright light source. Masks with exhalation valves or vents are not eligible. Gaiters and Face shields are not eligible.
Family PlanningEPT, Clearblue Fertility MonitorPregnancy, ovulation and fertility kits are eligible. Dietary supplement only products are not eligible.
First Aid Dressings & Supplies Band Aid, 3M Nexcare, J&J First Aid, non-sport tapes, Simply Saline Wound WashIf the main purpose is for medical care, and there is no “normal” use that is not medical, it could automatically qualify as eligible. Saline wound washes are eligible. Bandages impregnated or coated with a medicated product are eligible. Tapes and bandages indicated as "Athletic" or "Sport" are eligible unless marketed as performance enhancing.
First Aid Wound and Skin ProtectantsVaseline Healing Petroleum Jelly, Aquaphor Healing Ointment, Eucerin Healing OintmentProtects wounds, burns, scrapes etc.
Foot Care TreatmentsCorn & callus cushions & pads, corn & callus remover implements; therapeutic insoles, orthotic inserts, arch supports, heel cupsProducts that have a primary purpose to treat specific ailments are eligible; products for general use or comfort are dual-purpose.
Glucosamine &/or ChondroitinOsteo-Bi-Flex, Cosamin D, Flex-a-min Nutritional SupplementsGlucosamine-only or main ingredient glucosamine products are eligible.
Hand Sanitizers (ABHR)Purell, Nexcare, Germ-XAlcohol Based Hand Rub (ABHR) with 60-95% alcohol - hand sanitizers with at least 60% alcohol (often listed on the label as ethanol, ethyl alcohol, isopropanol, or 2-propanol). Excludes all other sanitizing, antiseptic or antibacterial hand cleansers such as benzalkonium chloride. Excludes household wipes, sprays, etc.
Head Lice ProductsNix Lice Comb, Rid Lice CombCombs, electronic devices are eligible.
Health Care ServicesUrgent Care or Primary Care services provided by a licensed practitioner at an IIAS merchant 
Health SupportsACE, Futuro, braces, elastic bandages, hot/cold therapy, orthopedic supports, rib belts, back braces, etc.If the main purpose is for medical care, and there is no “normal” use that is not medical, it could automatically qualify as eligible. Athletic tape – typically used on existing injuries or as prevention against further injury, similar to a brace or wrap; not a performance enhancement product will be eligible. Work/industrial back braces belts used to prevent or treat back injury will be eligible. Items eligible if not marketed solely for performance enhancements.
Hearing Aid/Medical BatteriesDuracell, Energizer Hearing Aid BatteriesMulti-purpose batteries not eligible.
Home Health Care (limited segments)Elevated toilets, commodes, limb/joint protectors, medical/nutritional IV products, shower grab bar, bath transfer benches, shower stools, urinals/bedpans, traction, specialized braces & supports, ostomy, mastectomy products, urological, respiratory (excluding general air filters), electrotherapy, mobility (canes, walkers, rollators, wheelchairs), wound care, incontinence, diagnostics (stethoscopes, thermometers, blood pressure monitors, drug and alcohol tests), medication dosers/organizers, eating, grooming and dressing aids and medical alerts (jewelry, alarms, etc.) are eligibleGeneral rule applies that these products may be used as part of the aging process which is not considered a medical condition; however products and equipment that assists daily functions, like mobility, qualify even if impairment is due to aging. Accessories not related to the actual function of equipment, such as cup holders, totes and baskets, are dual-purpose. See Dual-Purpose Home Health Care section.
Hot & Cold TherapyACE Hot/Cold Compress, Cara Ice Bag, Bed Buddy Back Wrap, Kaz Heating Pad, ThermaCare Heat WrapFreezer or instant cold packs, microwave or instant hot packs/pads, ice bags and electric heating pads are eligible. See also Pain Relief Oral and Topical for Medicated pads.
Incontinence Protection Attends, Depend, Prevail, GoodNites, UnderJamsSkin care, cleansing products and diapers/training pants are dual-purpose.
Lip Balms – Sun CareBanana Boat SPF 50, Bullfrog Water Armor SPF30Primary use must be for protection against skin cancer and premature skin aging with indication of UVA and UVB protection (broad spectrum) and 15 and above (15+). Products that are primarily moisturizers/cosmetic with a sunscreen are dual-purpose.
Menstrual Care Products: Feminine Protection Kotex, Always, Stayfree, TampaxExpenses associated with menstruation or other genital-tract secretions. (Tampon, Pads, Liners, Cups, Sponges, Disposable or Non-disposable Underwear for Menstruation, or other similar products).
Mouth GuardsDentek, Night GuardNight mouth guards are eligible. Mouth guards used in sports to prevent mouth injury and reduce the risks of concussions will be eligible if not marketed solely for performance enhancements.
Nasal Moisturizers & WashesNeilmed Neti Pot & solutions, Ocean Saline Spray, Simply SalineProducts that are saline and primarily for moisturizing but may contain added aloe, menthol or eucalyptus, etc. are eligible.
Nasal Strips & Snore ReliefBreathe RightTo treat sleep apnea or improper breathing. Excludes strips marketed solely for performance enhancements.
OTC Hearing Aids Intended for use by persons age 18 or older to compensate for perceived mild to moderate hearing impairment and/or loss. Regulated medical devices only.
OTC Hearing Aid AccessoriesPartner Mic; Audicus – TV ConnectorAccessories used to maintain OTC hearing aids. Accessory combability must be restricted for use with hearing aids only.
Prenatal VitaminsStuart Prenatal, Nature's Bounty Prenatal Vitamins 
Reading Glasses and Maintenance AccessoriesFoster Grant Reading Glasses, Apex Eye Glass Repair Kit, BL Sight Saver Lens ClothsAccessories used to maintain corrective lenses and frames are eligible. Chains, cases, etc. are not eligible.
Sun Protection (SPF 15 & above and Broad Spectrum”)Coppertone SPF15+, Banana Boat SPF 15+, Cerave SPF 30, No-Add Sport Stick SPF50 Primary use must be for protection against skin cancer and premature skin aging with indication of UVA and UVB protection (broad spectrum) and 15 and above (15+). Products that are primarily moisturizers/cosmetic with a sun screen are dual-purpose.
TENSHomedics Rapid+Relief, Icy Hot Smart Relief, Zewa Spa Buddy TENS units and supplies are eligible.
Wart Removers – Cryo ProductsCompound W Freeze Off, Dr Scholl’s Freeze Away, Wartner 
VaccinationsFlu Shots, Pneumonia, Shingles Vaccinations 

OTC Medicines and Drugs (Included in Eligible Product List):

Category Example Comment
Acid Controllers Pepcid AC, Zantac, Prilosec  
Acne Medications Clearasil, OXY  
Allergy & Sinus Alavert, Benadryl, Claritin, Sudafed  
Antibiotic Products Bacitracin, Neosporin, triple antibiotic ointment  
Anti-Diarrheal Treatments Imodium, Kaopectate, Normalyte, Hydralyte Oral Hydration Solutions (ORS) for the prevention or treatment of dehydration that do not contain added supplements
Anti-Gas Gas-X, Phazyme Dietary supplements are dual-purpose.
Antifungal (Foot) Lamisil, Lotrimin  
Anti-Itch & Insect Bite Remedies Caladryl, Lanacane, Sarna, hydrocortisone  
Antiparasitic Treatments Nix, Rid, lice treatments  
Antiseptics & wound cleansers Rubbing alcohol, peroxide, Epsom salt, Betadine, Hibiclens  
Baby Electrolytes and dehydration Pedialyte, Enfalyte Baby Electrolytes and dehydration.
Baby Rash Ointments & Creams Desitin, Aveeno Baby Includes petroleum jelly merchandised and marketed for baby rash.
Baby Teething Pain Baby Orajel, Anbesol Baby Oral Gel  
Cold Sore Remedies Abreva, Herpecin, Orajel Only medicated products are eligible.
Contraceptives (non-condom products) Encare Inserts, VCF Film, Plan B Tablet OTC drugs or medicated spermicide-only products are eligible. See Contraceptives under Devices and Supplies for non-medicated product eligibility.
Cough, Cold & Flu Robitussin, Theraflu, Vicks, Halls, Cepacol, Zicam, Cold-Eeze, Diabetic Tussin Cold preventative products which are "proven to lessen the severity" or "reduce the duration" of colds or flu are covered. Dietary supplements are dual-purpose.
Denture Pain Relief Orajel Denture Pain Relief Gel, Benzodent Cream  
Ear Care Medicated ear drops, Debrox, Similasin  
Eye Care Visine, Refresh Tears  
Feminine Antifungal and Anti-itch Monistat, Gyne-Lotrimin, Vagisil, Soothing Care  
Fiber Laxatives (bulk forming) Benefiber, Fibercon, Metamucil (powder or pills) Eligible when used to treat a medical condition for short duration; bars and drinks that are "nutritional foods" for help with regularity are ineligible (dual-purpose).
First Aid Burn Remedies Dermoplast, Solarcaine Must contain an antiseptic or pain reliever, 100% aloe is ineligible (dual-purpose).
Foot Care Treatment Corn & callus treatments, wart removers Products that treat specific ailments are eligible; products for general use or comfort are ineligible (dual-purpose).
Hemorrhoid Preparations Preparation H, Tucks  
Homeopathic Remedies Boiron and Hyland products Homeopathic products are classified as drugs under the Food, Drug & Cosmetic Act and fall under the same criteria as other OTC Medicines.
Incontinence Treatment Products Calmoseptine, Baza Anti-fungal Cream Rash protectants, healing and antifungals are eligible. Skin moisturizers and cleansing products are ineligible (dual-purpose).
Laxatives (non-fiber) Dulcolax, Ex-Lax, Miralax Stimulant, saline, lubricant, etc. (non-fiber) are eligible.
Motion Sickness Dramamine, Bonine Acupressure products are eligible.
Medicated Nasal Sprays, Drops & Inhalers Afrin Spray  
Medicated Nasal Strips    
Oral Re-hydration Solutions Normalyte, Hydralyte, Liquid IV Oral Hydration Solutions (ORS) for the prevention or treatment of dehydration that do not contain added supplements
Oral Remedies or Treatments (Includes Saliva substitutes, mouth sore treatments, dental repair) Salivart, Anbesol, Orajel, Dentemp Only dry mouth remedies that are saliva substitutes are eligible (gels, sprays, etc. not mouthwash, rinses, toothpaste).
Pain Relief Oral & Topical Tylenol, Advil, Midol, Bayer Aspirin, Aspercreme, Ben-Gay, Icy Hot Medicated topical pain relievers that contain menthol, eucalyptus, capsaicin, trolamine salicylate, etc. are eligible. Air-activated heat patches are eligible.
Medicated Respiratory Treatments and Vapor Products Primatene, Bronkaid, medicated Vicks Vapor Rub Includes asthma medication; vaporizers and humidifiers are dual-purpose.
Skin treatments Psoriasin, MG217, Dermarest Eczema Medical expense as long as intended purpose is to treat existing skin conditions like eczema, psoriasis, rosacea, etc. (as opposed to mere prevention).
Sleep Aids & Sedatives Unisom, Nytol, Sominex Sleep products are eligible. Calming, soothing and tension products are dual-purpose. Dietary supplements are ineligible (dual-purpose).
Smoking Deterrents Nicoderm, Nicorette  
Stomach Remedies Mylanta, Maalox, Tums  

Dual-purpose (Not Included in Eligible Product List):

CategoryExampleReimbursement Use
Activity Trackers (Fitness Trackers) Only diagnostic trackers with primary purpose, marketing and intended use of diagnosis are eligible. Activity/Fitness trackers will qualify only if recommended to treat a medical condition diagnosed by a physician (rather than to promote general health) and the expense would not have been incurred but for the condition. In those scenarios, excess cost may need to be considered as the portion eligible for reimbursement.
Allergy Pillows, Mattress Covers, Air Purifiers, Filters, etc.Allerease Pillow Cover, Allergy Control Bedding, Honeywell HEPA Allergan Remover Air PurifierTo treat allergies diagnosed by physician.
Baby DiapersHuggies, Pampers, PullupsTo treat juvenile incontinence or medical condition.
Baby Formulas/NutritionalsPediasure, Progestimi, Enfamil RTFlOnly specialty formulas/nutritionals are eligible if medically necessary and authorized by medical practitioner. Only the excess cost between regular formula and the specialized formula may be eligible under an employer’s plan.
Blue Light Blocking Products (absent other eligible components) Blue light blocking glasses, screen protectors and products absent vision correction or other eligible component. While blue light may present a medical treatment, it also has a general wellness component. Consumers should provide a LOMN for reimbursement if being used to treat a specific medical condition.
Compression Hosiery and AccessoriesJobst, TED, Futuro – 20-30 or below, garters, care kits, fixatives, etc.Most of these products primary purpose is for general health or mild medical treatments at compressions 20-30 or below. They are dual-purpose/ineligible but may be reimbursed for the cost over “regular” socks/hosiery if a LOMN is submitted.
Cosmetics/Beauty Products with SunscreenColorscience Powders & Mousse, Bare Minerals Powders, Neutrogena Healthy Skin Glow SheersThe primary purpose of these products is not sun protection and would not pass the “but for” test. The manufacturer’s identity is cosmetic; product is marketed as cosmetic in nature (improves or enhances appearance, tints/colors) and usually found in cosmetic departments or outlets.
Cough, Cold & Flu Dietary SupplementsAirborne, Hall’s Defense, Germ Defense Alka-Seltzer ImmunityProducts that are merely dietary supplements and marketed as such, including those claiming to “support the immune system” (i.e. Airborne), are dual-purpose.
Diabetes NutritionalsGlucerna, Boost GlucoseTo treat symptoms of diabetes when recommended by physician.
Diabetes Personal Care & Supplies (includes diabetes skin care and socks)Diabet-X Therapeutic Body Lotion, Diaderm Foot Cream, Dr. Comfort Diabetes Socks, Jobst Sensifit SocksPersonal care is generally ineligible. (Eligible products must test or treat a specific symptom or condition of Diabetes.) Diabetes socks are dual-purpose/ineligible but may be reimbursed for the cost over “regular” socks/hosiery if a LOMN is submitted.
Dietary SupplementsAll dietary supplements including multiple vitamins, minerals, essential fatty acids (fish oil), oy, enzymes, amino acids, etc.Dietary supplements, including herbals & botanicals are dual-purpose (exception: glucosamine, fiber laxative & prenatal vitamins).
Digestive AidsLactaid, Lactase, BeanoDigestive aids that are Dietary Supplements are dual purpose.
Ear plugsMack’s, FlentsTo treat medical condition (presence of middle/inner ear tubes) diagnosed by physician.
Exercise EquipmentTreadmill, exercise bike, pedalers, weights, hand exercisersExercise equipment is dual-purpose in support of general health or a medical condition.
Face/Respiratory Masks, Gaiters and Face Shields3M Cool Flow Valve, QMaskProducts used for, cold weather, dust/pollen may also be used for work/general health needs that don’t meet specific requirements for COVID-19 per CDC. These masks often have valves or vents.
Feminine MoisturizingReplens, RephreshTo treat vaginal dryness caused by medical condition.
First Aid Burn & Scar Treatments Plain Aloe, Mederma, Neosporin Scar SolutionMost are cosmetic in nature or have general use purposes.
Fluoride TreatmentsGel-KamTo treat medical condition diagnosed by physician & not for general oral care.
Food ThickenersThick-ItPersonal use component; but/for test must be established.
Foot Insoles and CushioningInsoles, Heel & Arch, Dr. Scholl's Air Pillo, Odor EatersGeneral use or comfort products are dual-purpose. Products must treat specific ailment to be eligible.
Gloves (Rubber & Cotton) Cara Cotton Gloves, Curad Vinyl Gloves, Tronex Latex GlovesProtective gloves of any type & cotton beauty gloves are dual-purpose.
Hair Growth ProductsRogaineTo treat symptom of medical condition diagnosed by physician.
Hand Sanitizers (non ABHR)Purell TFX, LaRose, 4FHand sanitizers with less than 60% alcohol or other ingredients including benzalkonium chloride.
Health Supports – Athletic, SportsSports compression sleeve, compression garments, etc.Any products with a primary purpose of performance enhancement are dual-purpose.
Herbals & BotanicalsEchinacea, ginkgo biloba, garlicDietary supplements, including herbals & botanicals are dual-purpose.
Home Health Care (limited segments)Including but not limited to: Nutritional foods/liquids, positioning & support (backrests, pillows, etc.), most patient room supplies, most physical therapy General rule applies that these products may be used as part of the aging process which is not considered a medical condition; however, equipment that assists daily functions like mobility, eating, grooming and dressing qualify even if impairment is due to aging. Accessories not related to the actual function of equipment, such as cup holders, totes and baskets, are dual-purpose. Large expenditures like walk-in bathtub are dual purpose and may fall under capital expenditures. Home Health Care is dual-purpose other than what is indicated in the Home Health Care eligibility section (i.e. some patient room supplies like urinals/commodes and patient lifting and some aides for daily living like med dosers/organizers and medical alerts are eligible exceptions).
Incontinence Personal Care (Including perineal cleansers and moisturizers) Aloe Vesta 2n1, Ca-Rezz Wash, Sween CreamPersonal care cleansers and moisturizers are dual-purpose.
Inversion Table May be used to treat medical conditions or used for general health. Inversion Tables are considered dual-purpose expenses.
Lip Balms - MoisturizersAquaphor SPF, Dermatone SPF23Those with a primary purpose of moisturizing but have SPF of 15+ and state UVA/UVB are dual purpose. (Lip balms with sunscreen that are part of a sun care line are eligible). Cosmetics with SPF are not eligible.
Magnifying GlassesBL Sight Saver Magnifying Glass, Flents Wallet Size Magnifying Glass 
Medical NutritionalsResource, Peptamen, NutrenSatisfies normal nutritional needs and does not treat a specific condition.
Medicated & Specialty SoapsBasis Bar, Cetaphil Cleansing BarTo treat skin condition diagnosed by physician.
MineralsCalcium Carbonate, Ferrous Sulfate, etc.Dietary supplements are dual-purpose. Under narrow circumstances, they will be eligible if used to treat medical condition or at-risk for illness diagnosed by physician.
Nutritional FoodsEnsure, Ensure rapid Hydration, Boost, Emergen-C Hydration PlusTo treat medical condition diagnosed by physician & not for general health. Oral Rehydration Solutions that do contain added supplements.
Personal Amplification Devices Can be used for enhancing sound for those not hearing impaired for personal benefit and not as a hearing aid. Items are dual-purpose.
Probiotics and PrebioticsCulturelle, FlorastorDietary supplements are dual-purpose. Under narrow circumstances, they will be eligible if used to treat medical condition or at-risk for illness diagnosed by physician.
Skin Care - Therapeutic Hand & BodyEucerin, Aquaphor, AmlactinTo treat or remedy a skin condition diagnosed by physician. Lotions with SPF are primarily used as moisturizers and are dual-purpose.
Therapeutic Shampoo & Scalp Treatments (Medicated)Nizoral, Neutrogena T-GelTo treat skin/scalp condition for short duration diagnosed by physician.
Vaporizers & Humidifiers and AccessoriesVicks, Sunbeam, KazDual-purpose if used to treat illness; ineligible for normal household use.
VitaminsVitamin A, C, D, E, multi-vitamin, lutein eye vitaminDietary supplements are dual-purpose. Under narrow circumstances, they will be eligible if used to treat medical condition or at-risk for illness diagnosed by physician.
Weight Control SupplementsAlli, Slim FastTo treat obesity diagnosed by physician./td>

Other Ineligible Products

Category Example Comment
Baby Toiletries, Baby Oil, Powder, Lotions & Creams Johnson's Baby oil/Powder, Aveeno Baby Lotion  
Beauty Shampoos, Conditioners, Hair Treatments & Hair Coloring Pantene, Suave, Dove, Aveeno Nourishing Treatment, Clairol Hair Color  
Cosmetics Revlon, CoverGirl  
Deodorants Speed Stick, Degree  
Facial Cleansers Neutrogena Deep Clean, Dove Facial Cleanser  
Feminine Cleansing Products Massengill, Summer's Eve  
Foot Grooming (Includes Implements, beauty & comfort, moisturizers, odor & wetness) Pedifix Foot File, O’Keefe’s Foot Cream, Desenex Foot/Sneaker Spray Non-medicated
Hair Removal & Bleaches Nair, Veet  
Hand & Body Cleansing Dove, Dial soap  
Lip Preparations ChapStick, lip balm  
Oral Care (Includes toothpaste, toothbrush, mouthwash, breath remedies) Crest, Colgate, Scope, Listerine, Binaca Will not qualify even if a dentist recommends a special product to treat a medical condition like gingivitis. These are primarily used to maintain general health.
Shaving & Men's Grooming Gillette, Schick  
Skin Care (Includes moisturizers, hand & body, bath products) Aquaphor Ointment, Cococare Lotion, Dr Teal Bath Salt  
Sport Energy Liquids, Bars, etc. Gatorade, EAS drinks/bars  
Sugar & Salt Substitutes Equal, Splenda  
Sun Tanning Banana Boat Deep Tan Oil SPF4, Coppertone SPF 10 Suntan lotion, after sun products that are less than SPF 15 and/or that do not offer “Broad Spectrum” coverage, do not meet the minimum FDA standard for prevention of skin cancer or premature aging.

Reporting items to include or delete

SIGIS members can use the Missing Product Form available at www.sig-is.org to request items to be added or deleted. Incomplete information will not be considered.

List Availability

The list is generally available by the 15th day of each month. Items for the List Review Committee to be considered for addition or deletion from the SIGIS List must be submitted by the 20th day of each month to be considered for next month’s updates. See the EPL List Calendar for exact timing.


It has been reported that some merchants are unable to include a SIGIS eligible healthcare product that may also be eligible for purchase via the Food Stamp program. Should this present a problem for any merchants, it is recommended that they should eliminate it from the SIGIS data and classify it for Food Stamp eligibility, as the consumer may submit the item for manual reimbursement from their flexible spending or health reimbursement arrangement account.

Updated July 20, 2021

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notifications_active Important Notice

On Friday March 26, 2021 the Internal Revenue Service issued Announcement 2021-7 clarifying that the purchase of personal protective equipment, such as masks, hand sanitizer and sanitizing wipes for the primary purpose of preventing the spread of the Coronavirus Disease 2019 are treated as amounts paid for medical care under IRS Code §213(d) and therefore deductible pursuant to IRS rules. The amounts paid for personal protective equipment are also eligible to be paid or reimbursed under health flexible spending arrangements (health FSAs), health reimbursement arrangements (HRAs), or health savings accounts (HSAs). The announcement has a retroactive start date of 1/1/2020. The Eligible List Committee is conducting a review of products and amending the criteria to incorporate the changes.

In addition, the Eligible Product List Committee has amended its guidance relative to blue light blocking products.