Sporting events, including motorcycling, can be at times very dangerous. Often times the proper safety equipment such as helmets, gloves, jackets, vests, pants, boots, etc is forgone because it is very expensive. Helmets can easily cost $500 or more. These pieces of equipment directly prevent injury and costly medical care including ambulance rides, hospital stays, and medication. IRS Publication 502 defines equipment used in the prevention of injury/disease as an eligible medical expense, but it does not specifically address protective sporting equipment, so many people do not use their Health Savings Account (HSA) or (FSA) to purchase these items. Please clearly list protective sports equipment as an eligible medical (HSA/FSA) expense.



