I 
111TH CONGRESS 
1ST SESSION H. R. 3406 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
amounts reimbursed by an individual’s employer for certain dietary sup-
plements and meal replacement products. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 30, 2009 
Mr. BLUMENAUER (for himself and Ms. GINNY BROWN-WAITE of Florida) in-
troduced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to exclude 
from gross income amounts reimbursed by an individual’s 
employer for certain dietary supplements and meal re-
placement products. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act shall be known as the ‘‘Tax Equity for Meal 
Replacements and Supplements Act of 2009’’. 
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SEC. 2. EXCLUSION FROM GROSS INCOME OF AMOUNTS RE-
IMBURSED BY AN EMPLOYER FOR CERTAIN 
DIETARY 
SUPPLEMENTS 
AND 
MEAL 
RE-
PLACEMENT PRODUCTS. 
(a) IN GENERAL.—Section 105 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(k) QUALIFIED DIETARY SUPPLEMENTS AND MEAL 
REPLACEMENT
PRODUCTS
TREATED
AS
MEDICAL 
CARE.—For purposes of subsection (b), the term ‘medical 
care’ includes— 
‘‘(1) dietary supplements, as defined in section 
201(ff) of the Federal Food, Drug, and Cosmetic 
Act— 
‘‘(A) that are permitted under section 
403(r)(5)(D) of such Act to bear labeling mak-
ing a claim described in such section (relating 
to health claims), or 
‘‘(B) that are permitted by the Food and 
Drug Administration to bear labeling making a 
claim that characterizes the relationship of a 
nutrient to a disease or a health-related condi-
tion and which does not meet the standard set 
forth in section 403(r)(3)(B)(i) of the Federal 
Food, Drug, and Cosmetic Act, and 
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‘‘(2) meal replacement products that may, 
under section 403 of the Federal Food, Drug, and 
Cosmetic Act, bear labeling providing that the prod-
ucts are low fat and are a good source of protein, 
fiber, and multiple essential vitamins and minerals, 
and— 
‘‘(A) that are permitted, under section 
403(r)(3) of the Federal Food, Drug, and Cos-
metic Act, to bear labeling making a claim de-
scribed in such section (relating to health 
claims), or 
‘‘(B) that are permitted by the Food and 
Drug Administration to bear labeling making a 
claim that characterizes the relationship of a 
nutrient to a disease or a health-related condi-
tion and which does not meet the standard set 
forth in section 403(r)(3)(B)(i) of the Federal 
Food, Drug, and Cosmetic Act.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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