Recently, the Internal Revenue Service (“IRS”) issued Announcement 2011-14 which concluded that breast pumps and supplies that assist in lactation are considered medical care under Section 213(d) of the Internal Revenue Code because they are for the purpose of affecting the structure or function of the body. As a result of this conclusion, the Announcement provides that if the remaining requirements of Section 213(a) of the Internal Revenue Code are met (i.e.: total medical expenses exceed 7.5% of adjusted gross income), expenses paid for breast pumps and supplies are deductible medical expenses. More importantly for employers, because these pumps and supplies are considered medical care, these expenses can be reimbursed under a flexible spending account, health reimbursement arrangement or health savings account and will not be considered income to the taxpayer.