H. R. 5214

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.

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117 HR 5214 IH: 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.

U.S. House of Representatives

2021-09-10

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EN

Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

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.