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II
116TH CONGRESS
2D SESSION
S. 4463
To amend the Internal Revenue Code of 1986 to include certain over-the-
counter dietary supplement products as qualified medical expenses.
IN THE SENATE OF THE UNITED STATES
AUGUST 6, 2020
Mr. CRAMER 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
certain over-the-counter dietary supplement products as
qualified medical expenses.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. INCLUSION OF DIETARY SUPPLEMENT PROD-
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UCTS AS QUALIFIED MEDICAL EXPENSES.
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(a) HSAS.—Section 223(d)(2) of the Internal Rev-
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enue Code of 1986 is amended—
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(1) by inserting ‘‘or dietary supplement prod-
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ucts’’ after ‘‘menstrual care products’’ in the last
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sentence of subparagraph (A); and
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(2) by adding at the end the following new sub-
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paragraph:
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‘‘(E) DIETARY SUPPLEMENT PRODUCT.—
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For purposes of this paragraph, the term ‘die-
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tary supplement product’ means a nutritional
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product that is labeled with—
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‘‘(i) a statement describing how the
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product is intended to affect the structure
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or function of the human body, or
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‘‘(ii) a statement characterizing the
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mechanism by which the product acts to
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maintain such structure or function.’’.
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(b) ARCHER MSAS.—The last sentence of section
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220(d)(2)(A) of such Code is amended by inserting ‘‘or
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dietary supplement products (as defined in section
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223(d)(2)(E))’’ after ‘‘menstrual care products (as defined
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in section 223(d)(2)(D))’’.
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(c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS
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AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Sec-
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tion 106(f) of such Code is amended—
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(1) by inserting ‘‘or dietary supplement prod-
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ucts (as defined in section 223(d)(2)(E))’’ after
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‘‘menstrual care products (as defined in section
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223(d)(2)(D))’’; and
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(2) in the heading, by inserting ‘‘AND DIETARY
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SUPPLEMENT PRODUCTS’’ after ‘‘MENSTRUAL CARE
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PRODUCTS’’.
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(d) EFFECTIVE DATES.—
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(1)
DISTRIBUTIONS
FROM
SAVINGS
AC-
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COUNTS.—The amendment made by subsections (a)
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and (b) shall apply to amounts paid after December
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31, 2019.
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(2) REIMBURSEMENTS.—The amendment made
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by subsection (c) shall apply to expenses incurred
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after December 31, 2019.
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