Swimming Pool: HSA Eligibility

The IRS rules surrounding LMNs are complex and limited to individual facts and circumstances. Please be sure to discuss all LMN expenses with your plan administrator first.

What is a swimming pool?

A swimming pool is a container, enclosure, paved depression or pit filled with water to enable swimming, leisure, and aquatic exercise. A swimming pool may be deemed medically necessary for the treatment of a medical condition by a medical professional and then considered eligible for reimbursement with a consumer-directed healthcare account. The medical professional would have to write a letter of medical necessity stating why the swimming pool is necessary for an individual's treatment, and why the swimming pool is the only option, or best option.

If an individual pays the expense of a swimming pool's construction and maintenance, the value added to the home of the individual is not reimbursable. Only pool-related expenses above and beyond the value added to the home can be reimbursed with a consumer-directed healthcare account, provided a licensed healthcare provider has provided a letter of medical necessity (LMN) outlining that the pool is part of medical treatment and would not have been purchased but for the medical condition.