This bill proposes to amend the Internal Revenue Code of 1986 to allow certain dietary supplements to be treated as qualified medical expenses. This change would enable individuals to use funds from various tax-advantaged accounts for these products, subject to specific limitations. Specifically, the bill permits amounts paid for dietary supplements, up to $500 per taxable year ($250 for married individuals filing separately), to be considered medical care for Health Savings Accounts (HSAs), Archer Medical Savings Accounts (MSAs), and Health Flexible Spending Arrangements (FSAs) and Health Reimbursement Arrangements (HRAs). The definition of "dietary supplement" aligns with existing federal law but explicitly excludes energy drinks, soft drinks, and sodas . These provisions are slated to take effect for amounts paid or expenses incurred after December 31, 2025 , aiming to broaden the scope of eligible medical expenses for taxpayers.
This bill proposes to amend the Internal Revenue Code of 1986 to allow certain dietary supplements to be treated as qualified medical expenses. This change would enable individuals to use funds from various tax-advantaged accounts for these products, subject to specific limitations. Specifically, the bill permits amounts paid for dietary supplements, up to $500 per taxable year ($250 for married individuals filing separately), to be considered medical care for Health Savings Accounts (HSAs), Archer Medical Savings Accounts (MSAs), and Health Flexible Spending Arrangements (FSAs) and Health Reimbursement Arrangements (HRAs). The definition of "dietary supplement" aligns with existing federal law but explicitly excludes energy drinks, soft drinks, and sodas . These provisions are slated to take effect for amounts paid or expenses incurred after December 31, 2025 , aiming to broaden the scope of eligible medical expenses for taxpayers.