[Congressional Record Volume 167, Number 42 (Friday, March 5, 2021)]
[Senate]
[Page S1386]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1366. Mr. LEE (for himself and Mr. Scott of South Carolina) 
submitted an amendment intended to be proposed to amendment SA 891 
proposed by Mr. Schumer (for himself, Mr. Wyden, Mrs. Murray, Mr. 
Brown, Mr. Peters, Mr. Cardin, Ms. Cantwell, Ms. Stabenow, Mr. Tester, 
Mr. Menendez, Mr. Schatz, Mr. Carper, Mr. Leahy, and Mr. Sanders) to 
the bill H.R. 1319, to provide for reconciliation pursuant to title II 
of S. Con. Res. 5; which was ordered to lie on the table; as follows:

        Strike sections 9661, 9662, and 9663 and insert the 
     following:

     SEC. 9661. TREATMENT OF DIETARY SUPPLEMENTS AS MEDICAL 
                   EXPENSES.

       (a) In General.--Subsection (d) of section 213 of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following new paragraph:
       ``(12) Dietary supplements.--In the case of taxable years 
     beginning before January 1, 2026, amounts paid for dietary 
     supplements shall be treated as paid for medical care. For 
     purposes of this paragraph, the term `dietary supplement' has 
     the meaning given such term by section 201(ff) of the Federal 
     Food, Drug, and Cosmetic Act.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.
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