I 

109TH CONGRESS 

1ST SESSION H. R. 1545

To amend the Internal Revenue Code of 1986 to treat expenses for certain 

meal replacement and dietary supplement products that qualify for FDAapproved health claims as expenses for medical care. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 12, 2005

Mr. CANNON 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 treat expenses for certain meal replacement and dietary supplement products that qualify for FDA-approved health 

claims as expenses for medical care.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE. 

4 This Act shall be known as the ‘‘Dietary Supplement 

5 and Healthy Meal Replacement Tax Parity Act of 2005’’. 

6 SEC. 2. FINDINGS. 

7 Congress finds that—
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1 (1) improving the health status of United 

2 States citizens ranks as a top national priority of the 

3 Federal Government; 

4 (2) the importance of nutrition and the benefits 

5 of dietary supplements and low-fat meal replacement 

6 products to health promotion and disease prevention 

7 have been documented increasingly in scientific stud8 ies; 

9 (3) preventive health measures, including edu10 cation, good nutrition, and moderate exercise, plus 

11 appropriate use of nutritional supplements, will limit 

12 the incidence of chronic diseases and reduce long13 term health care expenditures; 

14 (4) promotion of good health and nutrition im15 proves and extends lives while reducing health care 

16 expenditures; 

17 (5) reduction in health care expenditures is of 

18 paramount importance to the future economic well19 being of the country; 

20 (6) consumers should be empowered to make 

21 informed choices about preventive health care pro22 grams based on data from scientific studies of health 

23 benefits related to particular dietary supplements; 

24 and 
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1 (7) Federal tax policy that promotes the con2 sumer’s access to safe dietary supplements and 

3 healthy meal replacement products is necessary in 

4 order to decrease exorbitant and ever-increasing 

5 health care costs and to promote wellness. 

6 SEC. 3. AMOUNTS PAID FOR CERTAIN DIETARY SUPPLE7 MENTS AND MEAL REPLACEMENTS TREATED 

8 AS MEDICAL EXPENSES. 

9 (a) IN GENERAL.—Paragraph (1) of section 213(d) 

10 of the Internal Revenue Code of 1986 (relating to medical, 

11 dental, etc., expenses) is amended by redesignating sub12 paragraphs (C) and (D) as subparagraphs (E) and (F), 

13 respectively, and by inserting after subparagraph (B) the 

14 following new subparagraphs: 

15 ‘‘(C) for dietary supplements that are per16 mitted under section 403(r)(5)(D) of the Fed17 eral Food, Drug, and Cosmetic Act to bear la18 beling making a claim described in such section 

19 (relating to health claims), 

20 ‘‘(D) for meal replacement products that—

21 ‘‘(i) are permitted under section 

22 403(r)(3) of the Federal Food, Drug, and 

23 Cosmetic Act to bear labeling making a 

24 claim described in such section (relating to 

25 health claims), and 
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1 ‘‘(ii) may under section 403 of such 

2 Act bear labeling providing that the prod3 ucts are low fat and are a good source of 

4 protein, fiber, and multiple essential vita5 mins and minerals,’’. 

6 (b) CONFORMING AMENDMENTS.—

7 (1) Subparagraph (F) of section 213(d)(1) of 

8 such Code, as redesignated by subsection (a), is 

9 amended by striking ‘‘subparagraphs (A) and (B)’’ 

10 and inserting ‘‘subparagraphs (A), (B), and (C)’’. 

11 (2) The last sentence of section 213(d)(1) of 

12 such Code is amended by striking ‘‘subparagraph 

13 (D)’’ and inserting ‘‘subparagraph (F)’’. 

14 (3) Paragraph (6) of section 213(d) of such 

15 Code is amended—

16 (A) by striking ‘‘and (C)’’ and inserting 

17 ‘‘and (E)’’, and 

18 (B) by striking ‘‘paragraph (1)(D)’’ in 

19 subparagraph (A) and inserting ‘‘paragraph 

20 (1)(F)’’. 

21 (4) Paragraph (7) of section 213(d) of such 

22 Code is amended by striking ‘‘and (C)’’ and insert23 ing ‘‘and (E)’’. 

24 (5) Sections 72(t)(2)(D)(i)(III) and 

25 7702B(a)(4) of such Code are each amended by 
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1 striking ‘‘section 213(d)(1)(D)’’ and inserting ‘‘sec2 tion 213(d)(1)(F)’’. 

3 (c) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to taxable years beginning after 

5 the date of enactment of this Act.

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