HR4794-118

1. Short title This Act may be cited as the Dietary Supplements Access Act.

2. Expenditures from health savings accounts, flexible spending arrangements, and health reimbursement arrangements for dietary supplements Section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following: Amounts paid for a dietary supplement (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321(ff))) shall be treated as amounts paid for medical care. Section 106 of such Code is amended by adding at the end the following: For purposes of this section and section 105, expenses incurred for a dietary supplement (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321(ff))) shall be treated as incurred for medical care. The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act. (E)Dietary nutritional supplementAmounts paid for a dietary supplement (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321(ff))) shall be treated as amounts paid for medical care.. (h)Reimbursements for dietary nutritional supplementsFor purposes of this section and section 105, expenses incurred for a dietary supplement (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321(ff))) shall be treated as incurred for medical care..