United Health Care's OTC benefit taxable?

I just received from United Health Care ( UAW healthcare provider) the benefit of OTC items. (A 200.00 dollar per year allowance/prepaid card.) This is for tax year 2024. Is this a taxable benefit? And if so, do I have to pay taxes on it if I don't use it? I didn't ask for this benefit, it just came with our UAW healthcare package for 2024. We didn't have this benefit prior to 2024. I am a retired auto worker form Chrysler Corp.

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