Dietary Supplements Access Act

Kevin Cramer

Republican · ND · Senator

Source: Congress.gov · FEC

• John R. Curtis (R-UT)Original· 2026-05-20

Read twice and referred to the Committee on Finance.

2026-05-20

Source: Congress.gov

The proposal would allow people to use tax-advantaged health savings accounts and flexible spending accounts to pay for dietary supplements without facing tax penalties, treating them the same way as prescription medications and other medical expenses. This would benefit individuals who regularly purchase vitamins, minerals, and other supplements by letting them use pre-tax dollars for these purchases, potentially saving money on their taxes. The change would apply to anyone with a qualifying health savings account or flexible spending account through their employer or individual plan.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4587 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4587 To amend the Internal Revenue Code of 1986 to include dietary supplements as qualified medical expenses. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES May 20, 2026 Mr. Cramer (for himself and Mr. Curtis) 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 dietary supplements 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. SHORT TITLE. This Act may be cited as the ``Dietary Supplements Access Act''. SEC. 2. INCLUSION OF DIETARY SUPPLEMENTS AS QUALIFIED MEDICAL EXPENSES. (a) HSAs.-- (1) In general.--Section 223(d)(2)(A) of the Internal Revenue Code of 1986 is amended by adding at the end the following: ``For purposes of this paragraph, amounts paid for dietary supplements shall be treated as medical care to the extent that such amounts do not exceed $500 ($250 in the case of a married individual filing a separate return) for any taxable year.''. (2) Dietary supplements.--Section 223(d)(2) of such Code is amended by adding at the end the following new subparagraph: ``(E) Dietary supplement.--For purposes of this paragraph-- ``(i) In general.--The term `dietary supplement' has the meaning given such term under section 201(ff) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321(ff)). ``(ii) Exclusion.--Such term shall not include any product marketed, labeled, or commonly understood to be an energy drink, soft drink, or soda.''. (b) Archer MSAs.--The last sentence of section 220(d)(2) of such Code is amended by adding at the end the following: ``For purposes of this paragraph, amounts paid for dietary supplements (as defined in section 220(d)(2)(E)) shall be treated as medical care to the extent that such amounts do not exceed $500 ($250 in the case of a married individual filing a separate return) for any taxable year.''. (c) Health Flexible Spending Arrangements and Health Reimbursement Arrangements.--Section 106 of such Code is amended by adding at the end the following new subsection: ``(h) Dietary Supplements.--For purposes of this section and section 105, expenses incurred for dietary supplements (as defined in section 223(d)(2)(D)) shall be treated as incurred for medical care to the extent that such amounts do not exceed $500 ($250 in the case of a married individual filing a separate return) for any taxable year.''. (d) Effective Dates.-- (1) Distributions from savings accounts.--The amendment made by subsections (a) and (b) shall apply to amounts paid after December 31, 2026. (2) Reimbursements.--The amendment made by subsection (c) shall apply to expenses incurred after December 31, 2026. <all>

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