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 and devices.
What is oral glucose gel?
Oral glucose gel is one of many hypoglycemic management products used by diabetics to regulate their blood sugar levels and quickly boost them if they are allowed to dip to dangerously low levels. Oral glucose gel is made with a combination of dextrose and water along with small amounts of other compounds, and is usually carried by diabetics who require the ability to respond quickly in an emergency. The American Diabetes Association (ADA) advises that individuals who are at risk of hypoglycemia should carry 15 grams of glucose with them at all times to treat sudden reactions.
How does oral glucose gel work?
Oral glucose gel is invaluable for individuals who suffer from hypoglycemia, a condition where the body's blood sugar levels (glucose) reach extremely low levels. While there are a variety of rare conditions that can bring about hypoglycemia, diabetics must closely monitor their blood sugar levels with a blood glucose meter keep them stable. A healthy blood sugar range is 70 to 110 milligrams per deciliter (mg/dL), and dipping below this level can lead to symptoms including shaking, sweating, blurred vision and loss of consciousness.
When a hypoglycemic event arises, a serving of oral glucose gel is among the highly recommended methods of quickly raising an individual's blood sugar levels. Oral glucose gel is quickly absorbed into the bloodstream to raise blood glucose levels into a healthy range, and diabetics can also utilize hard candy, fruit juice, sugar, jelly, honey or glucose tablets to quickly raise their blood sugar if they are allowed to reach dangerous levels (WebMD).