Dietary Supplements Access Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8933 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 8933

     To amend the Internal Revenue Code of 1986 to include dietary
               supplements as qualified medical expenses.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                              May 20, 2026

 Mr. LaHood (for himself, Mr. Gottheimer, Ms. Tenney, and Mr. Boyle of
Pennsylvania) introduced the following bill; which was referred to the
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

     To amend the Internal Revenue Code of 1986 to include dietary
               supplements as qualified medical expenses.

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Dietary Supplements Access Act''.

SEC. 2. INCLUSION OF DIETARY SUPPLEMENTS AS QUALIFIED MEDICAL EXPENSES.

    (a) HSAs.--
            (1) In general.--Section 223(d)(2)(A) of the Internal
        Revenue Code of 1986 is amended by adding at the end the
        following: ``For purposes of this paragraph, amounts paid for
        dietary supplements shall be treated as medical care to the
        extent that such amounts do not exceed $500 ($250 in the case
        of a married individual filing a separate return) for any
        taxable year.''.
            (2) Dietary supplements.--Section 223(d)(2) of such Code is
        amended by adding at the end the following new subparagraph:
                    ``(E) Dietary supplement.--For purposes of this
                paragraph--
                            ``(i) In general.--The term `dietary
                        supplement' has the meaning given such term
                        under section 201(ff) of the Federal Food,
                        Drug, and Cosmetic Act (21 U.S.C. 321(ff)).
                            ``(ii) Exclusion.--Such term shall not
                        include any product marketed, labeled, or
                        commonly understood to be an energy drink, soft
                        drink, or soda.''.
    (b) Archer MSAs.--The last sentence of section 220(d)(2) of such
Code is amended by adding at the end the following: ``For purposes of
this paragraph, amounts paid for dietary supplements (as defined in
section 220(d)(2)(E)) shall be treated as medical care to the extent
that such amounts do not exceed $500 ($250 in the case of a married
individual filing a separate return) for any taxable year.''.
    (c) Health Flexible Spending Arrangements and Health Reimbursement
Arrangements.--Section 106 of such Code is amended by adding at the end
the following new subsection:
    ``(h) Dietary Supplements.--For purposes of this section and
section 105, expenses incurred for dietary supplements (as defined in
section 223(d)(2)(D)) shall be treated as incurred for medical care to
the extent that such amounts do not exceed $500 ($250 in the case of a
married individual filing a separate return) for any taxable year.''.
    (d) Effective Dates.--
            (1) Distributions from savings accounts.--The amendment
        made by subsections (a) and (b) shall apply to amounts paid
        after December 31, 2025.
            (2) Reimbursements.--The amendment made by subsection (c)
        shall apply to expenses incurred after December 31, 2025.
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