Medical equipment encompasses a huge range of items designed to be used by account holders to treat a medical condition or monitor its status. Under IRC 213(d)(1), "medical care includes amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body." This includes medical equipment, supplies and devices. As such, consumer-directed account holders can be fully reimbursed for the purchase of medical equipment with their employee benefits.
The IRS regulation is an important distinction to keep in mind when referring to a piece of medical equipment's eligibility with consumer-directed healthcare accounts. For instance, items such as diagnostic products (blood pressure monitors, defibrillators, thermometers, etc.) adaptive equipment (grab bars, shower chairs, etc.) first aid supplies (kits, bandages, antiseptics) are directly related to the care and prevention of legitimate medical conditions.
You should check with your FSA or HSA before making purchase but first aid kits, trauma kits, equipment, and supplies should be covered for your FSA or HSA.