Dietary Supplements Access Act

This bill, titled the "Dietary Supplements Access Act," proposes to amend the Internal Revenue Code of 1986 to classify certain dietary supplements as qualified medical expenses. It would allow individuals to use tax-advantaged accounts such as Health Savings Accounts (HSAs) , Archer Medical Savings Accounts (MSAs) , Health Flexible Spending Arrangements (FSAs) , and Health Reimbursement Arrangements (HRAs) to pay for these products. The bill establishes an annual limit of $500 for dietary supplement expenses ($250 for married individuals filing separately) that can be reimbursed or paid for using these accounts. It defines "dietary supplement" by referencing existing federal law but specifically excludes products marketed as energy drinks, soft drinks, or soda. These changes are slated to take effect for amounts paid and expenses incurred after December 31, 2026 , broadening the scope of eligible medical expenses for taxpayers.