119 S4587 IS: Dietary Supplements Access Act U.S. Senate 2026-05-20 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II119th CONGRESS2d SessionS. 4587IN THE SENATE OF THE UNITED STATESMay 20, 2026Mr. Cramer (for himself and Mr. Curtis) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to include dietary supplements as qualified medical expenses.

1.

Short title

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

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, 2026.(2)

Reimbursements

The amendment made by subsection (c) shall apply to expenses incurred after December 31, 2026.