[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3306 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 3306

To amend the Internal Revenue Code of 1986 to provide that amounts paid 
  for foods for special dietary use, dietary supplements, or medical 
              foods shall be treated as medical expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 10, 1999

Mr. Burton of Indiana 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 provide that amounts paid 
  for foods for special dietary use, dietary supplements, or medical 
              foods shall be treated as medical expenses.

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

SECTION 1. FINDINGS.

    The Congress hereby finds that--
            (1) the inclusion of foods for special dietary use, dietary 
        supplements, and medical foods in the deduction for medical 
        care does not subject them to regulation as drugs,
            (2) there is precedent under which the Internal Revenue 
        Service has treated such items as allowable for the medical 
        expense deduction,
            (3) such items have been shown through research and 
        historical use to be a valuable benefit to human health, in 
        particular disease prevention and overall good health, and
            (4) children with inborn errors of metabolism, metabolic 
        disorders, and autism, and all individuals with diabetes, 
        autoimmune disorders, and chronic inflammatory conditions, 
        frequently require daily dietary interventions as well as 
        medical interventions to manage their conditions and such 
        dietary interventions often become a significant economic 
        burden on such individuals.

SEC. 2. AMOUNTS PAID FOR FOODS FOR SPECIAL DIETARY USE, DIETARY 
              SUPPLEMENTS, OR MEDICAL FOODS TREATED AS MEDICAL 
              EXPENSES.

    (a) In General.--Paragraph (1) of section 213(d) of the Internal 
Revenue Code of 1986 (relating to medical, dental, etc., expenses) is 
amended by redesignating subparagraphs (C) and (D) as subparagraphs (D) 
and (E), respectively, and by inserting after subparagraph (B) the 
following new subparagraph:
                    ``(C) for foods for special dietary use, dietary 
                supplements (as defined in section 201 of the Federal 
                Food, Drug, and Cosmetic Act), and medical foods,''.
    (b) Special Rule for Insurance Covering Foods for Special Dietary 
Use, Dietary Supplements, and Medical Foods.--Subsection (d) of section 
213 of such Code is amended by adding at the end the following new 
paragraph:
            ``(12) Special rule for insurance covering foods for 
        special dietary use, dietary supplements, and medical foods.--
        Amounts paid for insurance covering foods and supplements 
        referred to in paragraph (1)(C) shall be treated as described 
        in paragraph (1)(E) only if such coverage is of at least 60 
        percent of the cost of such foods and supplements.''
    (c) Conforming Amendments.--
            (1) Subparagraph (E) of section 213(d)(1) of such Code, as 
        redesignated by subsection (a), is amended by striking 
        ``subparagraphs (A) and (B)'' and inserting ``subparagraphs 
        (A), (B), and (C)''.
            (2) The last sentence of section 213(d)(1) of such Code is 
        amended by striking ``subparagraph (D)'' and inserting 
        ``subparagraph (E)''.
            (3) Paragraph (6) of section 213(d) of such Code is 
        amended--
                    (A) by striking ``and (C)'' and inserting ``(C), 
                and (D)'', and
                    (B) by striking ``paragraph (1)(D)'' in 
                subparagraph (A) and inserting ``paragraph (1)(E)''.
            (4) Paragraph (7) of section 213(d) of such Code is amended 
        by striking ``and (C)'' and inserting ``(C), and (D)''.
            (5) Sections 72(t)(2)(D)(i)(III) and 7702B(a)(4) of such 
        Code are each amended by striking ``section 213(d)(1)(D)'' and 
        inserting ``section 213(D)(1)(E)''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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