[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3406 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3406

To amend the Internal Revenue Code of 1986 to exclude from gross income 
  amounts reimbursed by an individual's employer for certain dietary 
               supplements and meal replacement products.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 30, 2009

   Mr. Blumenauer (for himself and Ms. Ginny Brown-Waite of Florida) 
 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 exclude from gross income 
  amounts reimbursed by an individual's employer for certain dietary 
               supplements and meal replacement products.

    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 shall be known as the ``Tax Equity for Meal Replacements 
and Supplements Act of 2009''.

SEC. 2. EXCLUSION FROM GROSS INCOME OF AMOUNTS REIMBURSED BY AN 
              EMPLOYER FOR CERTAIN DIETARY SUPPLEMENTS AND MEAL 
              REPLACEMENT PRODUCTS.

    (a) In General.--Section 105 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(k) Qualified Dietary Supplements and Meal Replacement Products 
Treated as Medical Care.--For purposes of subsection (b), the term 
`medical care' includes--
            ``(1) dietary supplements, as defined in section 201(ff) of 
        the Federal Food, Drug, and Cosmetic Act--
                    ``(A) that are permitted under section 403(r)(5)(D) 
                of such Act to bear labeling making a claim described 
                in such section (relating to health claims), or
                    ``(B) that are permitted by the Food and Drug 
                Administration to bear labeling making a claim that 
                characterizes the relationship of a nutrient to a 
                disease or a health-related condition and which does 
                not meet the standard set forth in section 
                403(r)(3)(B)(i) of the Federal Food, Drug, and Cosmetic 
                Act, and
            ``(2) meal replacement products that may, under section 403 
        of the Federal Food, Drug, and Cosmetic Act, bear labeling 
        providing that the products are low fat and are a good source 
        of protein, fiber, and multiple essential vitamins and 
        minerals, and--
                    ``(A) that are permitted, under section 403(r)(3) 
                of the Federal Food, Drug, and Cosmetic Act, to bear 
                labeling making a claim described in such section 
                (relating to health claims), or
                    ``(B) that are permitted by the Food and Drug 
                Administration to bear labeling making a claim that 
                characterizes the relationship of a nutrient to a 
                disease or a health-related condition and which does 
                not meet the standard set forth in section 
                403(r)(3)(B)(i) of the Federal Food, Drug, and Cosmetic 
                Act.''.
    (b) 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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