S. 4587

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 4587 Introduced in Senate (IS)]

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119th CONGRESS
2d Session
S. 4587

To amend the Internal Revenue Code of 1986 to include dietary 
supplements as qualified medical expenses.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

May 20, 2026

Mr. Cramer (for himself and Mr. Curtis) introduced the following bill; 
which was read twice and referred to the Committee on Finance

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to include dietary 
supplements as qualified medical expenses.

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. 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.
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