[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4794 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 4794

To amend the Internal Revenue Code of 1986 to permit expenditures from 
  health savings accounts, flexible spending arrangements, and health 
          reimbursement arrangements for dietary supplements.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 20, 2023

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

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to permit expenditures from 
  health savings accounts, flexible spending arrangements, and health 
          reimbursement arrangements for dietary supplements.

    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. EXPENDITURES FROM HEALTH SAVINGS ACCOUNTS, FLEXIBLE SPENDING 
              ARRANGEMENTS, AND HEALTH REIMBURSEMENT ARRANGEMENTS FOR 
              DIETARY SUPPLEMENTS.

    (a) In General.--Section 223(d)(2) of the Internal Revenue Code of 
1986 is amended by adding at the end the following:
                    ``(E) Dietary nutritional supplement.--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.''.
    (b) Reimbursements From Flexible Spending Arrangements and Health 
Arrangements for Dietary Nutritional Supplements.--Section 106 of such 
Code is amended by adding at the end the following:
    ``(h) Reimbursements for Dietary Nutritional Supplements.--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.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.
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