[Congressional Record Volume 168, Number 157 (Wednesday, September 28, 2022)]
[Senate]
[Page S5490]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 6004. Mr. LEE submitted an amendment intended to be proposed to 
amendment SA 5499 submitted by Mr. Reed (for himself and Mr. Inhofe) 
and intended to be proposed to the bill H.R. 7900, to authorize 
appropriations for fiscal year 2023 for military activities of the 
Department of Defense, for military construction, and for defense 
activities of the Department of Energy, to prescribe military personnel 
strengths for such fiscal year, and for other purposes; which was 
ordered to lie on the table; as follows:

        At the appropriate place, insert the following:

     SEC. ____. PARTICIPATION IN HEALTH SAVINGS ACCOUNTS.

       (a) In General.--Subparagraph (C) of section 223(c)(1) of 
     the Internal Revenue Code of 1986 is amended to read as 
     follows:
       ``(C) Special rule for individuals eligible for certain 
     department of defense or veterans benefits.--An individual 
     shall be treated as an eligible individual for any period if 
     the individual--
       ``(i) receives hospital care or medical services under any 
     law administered by the Secretary of Veterans Affairs for a 
     service-connected disability (within the meaning of section 
     101(16) of title 38, United States Code),
       ``(ii) is covered under the TRICARE program (as defined in 
     section 1072 of title 10, United States Code), or
       ``(iii) is enrolled in the system of annual patient 
     enrollment of the Department of Veterans Affairs established 
     and operated under section 1705(a) of title 38, United States 
     Code.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2023.

     SEC. ____. TREATMENT OF DIETARY SUPPLEMENTS AS MEDICAL 
                   EXPENSES FOR CERTAIN INDIVIDUALS.

       (a) In General.--Paragraph (2) of section 223(d) of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following new subparagraph:
       ``(E) Dietary supplements.--In the case of an individual to 
     whom subsection (c)(1)(C) applies, 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, 
     2023.
                                 ______