The ICHRA must follow guidelines set forth by IRS Publication 502,  Medical and Dental Expenses. Below is an excerpt of what is included in the manual. 

Abdominal supports • Abortion • Acupuncture • Air conditioner (when necessary for relief from difficulty in breathing) • Alcoholism treatment • Ambulance • Anesthetist • Arch supports • Artificial limbs • Autoette (when used for relief of sickness/disability) • Birth control pills (by prescription) • Blood tests • Blood transfusions • Braces • Breast pumps and supplies • Cardiographs • Chiropractor • Christian Science practitioner • Contact lenses • Contraceptive devices (by prescription) • Convalescent home (for medical treatment only) • Crutches • Dental treatment • Dental X-rays • Dentures • Dermatologist • Diagnostic fees • Diathermy • Drug addiction therapy • Drugs (prescription) • Elastic hosiery (prescription) • Eyeglasses • Fees paid to health institute prescribed by a doctor • FICA and FUTA tax paid for medical care service • Fluoridation unit • Guide dog • Gum treatment • Gynecologist • Hearing aids and batteries • Hospital bills • Hydrotherapy • Insulin treatment • Lab tests • Lead paint removal • Legal fees • Lodging (away from home for outpatient care) • Metabolism tests • Neurologist • Nursing (including board and meals) • Obstetrician • Operating room costs • Ophthalmologist • Optician • Optometrist • Oral surgery • Organ transplant (including donor’s expenses) • Orthopedic shoes • Orthopedist • Osteopath • Oxygen and oxygen equipment • Pediatrician • Physician • Physiotherapist • Podiatrist • Postnatal treatments • Practical nurse for medical services • Prenatal care • Prescription medicines • Psychiatrist • Psychoanalyst • Psychologist • Psychotherapy • Radium therapy • Registered nurse • Special school costs for treating disabilities (when doctor recommended) • Spinal fluid test • Splints • Sterilization • Surgeon • Telephone or TV equipment to assist the hard-of-hearing • Therapy equipment • Transportation expenses (relative to health care) • Treatments prescribed by a doctor • Ultraviolet ray treatment • Vaccines • Vasectomy • Vitamins (if prescribed) • Wheelchair • X-rays
​

Advance payment for services scheduled for next year • Athletic club membership • Automobile insurance premiums • Boarding school fees • Bottled water • Commuting expenses of a disabled person • Cosmetic surgery and procedures • Cosmetics, hygiene products, and similar items • Funeral, cremation, or burial expenses • Health programs offered by resort hotels, health clubs, and gyms • Illegal operations and treatments • Illegally procured drugs • Maternity clothes • Premiums for life insurance, income protection, disability, loss of limbs/sight, or similar benefits • Scientology counseling • Social activities • Special foods and beverages • Specially designed car for the handicapped other than an autoette or special equipment • Stop-smoking programs • Swimming pool • Travel for general health improvement • Tuition and expenses for school where availability of medical care isn't the reason for attending • Weight-loss programs • Sleep aids • Acne treatments • Cosmetics (including face cream and moisturizer) • Dietary supplements • Fiber supplements • Herbs • Lip balm (including Chapstick and Carmex) • Medicated shampoos and soaps • Sunscreen and tanning lotion • Toiletries (including toothpaste) • Vitamins • Weight-loss drugs for general wellness