To amend the Internal Revenue Code of 1986 to permit expenditures from health savings accounts, flexible spending arrangements, and health reimbursement arrangements for dietary supplements.

Bill: 117-hr-5214
Sponsor: full_name: Rep. Curtis, John R. [R-UT-3]
Introduced: 2021-09-10
Policy area: Taxation
Latest action: action_date: 2021-09-10
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2021-09-10
action_desc: Introduced in House
text: <p>This bill allows expenditures from health savings accounts and flexible spending and health reimbursement arrangements for dietary supplements (i.e., products, other than tobacco, intended to supplement the diet that bear or contain either vitamins, minerals, herbs or other botanicals, or an amino acid, and are labeled as dietary supplements).</p>

tv_txt: I 117th CONGRESS 1st Session H. R. 5214 IN THE HOUSE OF REPRESENTATIVES September 10, 2021 Mr. Curtis (for himself and Mr. Gottheimer ) 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 permit expenditures from health savings accounts, flexible spending arrangements, and health reimbursement arrangements for dietary supplements.

1. Expenditures from health savings accounts, flexible spending arrangements, and health reimbursement arrangements for dietary supplements (a) In general Section 223(d)(2) of the Internal Revenue Code of 1986 Code is amended by adding at the end the following: (E) Dietary nutritional supplement Amounts paid for a dietary supplement (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 321(ff) ) shall be treated as amounts paid for medical care. . (b) Reimbursements from flexible spending arrangements and health arrangements for dietary nutritional supplements Section 106 of such Code is amended by adding at the end the following: (h) Reimbursements for dietary nutritional supplements For purposes of this section and section 105, expenses incurred for a dietary supplement (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 321(ff) ) shall be treated as incurred for medical care. . (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.