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H.R. 5747

OCT. 27, 2021

H.R. 5747

DATED OCT. 27, 2021
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Citations: H.R. 5747

117TH CONGRESS
1ST SESSION

H.R. 5747

To amend the Internal Revenue Code of 1986 to include certain over-the-counter
dietary supplement products as qualified medical expenses.

IN THE HOUSE OF REPRESENTATIVES

OCTOBER 27, 2021

Mr. BRENDAN F. BOYLE of Pennsylvania (for himself and Mr. LAHOOD)
introduced the following bill; which was referred to the Committee on Ways and Means

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 Representatives of the United States of America in Congress assembled,

SECTION 1. INCLUSION OF DIETARY SUPPLEMENT PRODUCTS AS QUALIFIED MEDICAL EXPENSES.

(a) HSAs. — Section 223(d)(2) of the Internal Revenue Code of 1986 is amended —

(1) in subparagraph (A), by inserting "or dietary supplement products" after "menstrual care products"; and

(2) by adding at the end the following new subparagraph:

"(E) DIETARY SUPPLEMENT PRODUCT. — For purposes of this paragraph, the term 'dietary supplement product' means a nutritional product that is labeled with —

"(i) a statement describing how the product is intended to affect the structure or function of the human body, or

"(ii) a statement characterizing the mechanism by which the product acts to maintain such structure or function.".

(b) ARCHER MSAs. — The last sentence of section 220(d)(2)(A) of such Code is amended by inserting "or dietary supplement products (as defined in section 223(d)(2)(E))" after "menstrual care products (as defined in section 223(d)(2)(D))".

(c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS AND HEALTH REIMBURSEMENT ARRANGEMENTS. — Section 106(f) of such Code is amended —

(1) by inserting "or dietary supplement products (as defined in section 223(d)(2)(E))" after "menstrual care products (as defined in section 223(d)(2)(D))"; and

(2) in the heading, by inserting "AND DIETARY SUPPLEMENT PRODUCTS" after "MENSTRUAL CARE PRODUCTS".

(d) EFFECTIVE DATES. —

(1) DISTRIBUTIONS FROM SAVINGS ACCOUNTS. — The amendment made by subsections (a) and (b) shall apply to amounts paid or incurred after December 31, 2021.

(2) REIMBURSEMENTS. — The amendment made by subsection (c) shall apply to expenses paid or incurred after December 31, 2021.

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