,,ii  #aaith ,,congress  #b;d ,session  
,s4 #dehg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #bj1      
#bjbf,mr4 ,cramer 7for himself and ,mr4 
,curtis7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to include dietary supplements as 
qualified medical expenses4  #a4 ,short 
title ,this ,act may be cited as the    
,dietary ,supplements ,access ,act4  #b4
 ,inclusion of dietary supplements as   
qualified medical expenses  7a7 ,h,s,as 
7#a7 ,in general ,section               
#bbc7;d77#b77;,a7 of the ,internal      
,revenue ,code of #aihf is amended by   
adding at the end the following3 ,for   
purposes of this paragraph1 amounts paid
 for dietary supplements shall be       
treated as medical care to the extent   
that such amounts do not exceed #ejj    
7#bej in the case of a married          
individual filing a separate return7 for
 any taxable year44  7#b7 ,dietary      

supplements ,section #bbc7;d77#b7 of    
such ,code is amended by adding at the  
end the following new subparagraph3     
7,e7 ,dietary supplement ,for purposes  
of this paragraph-- 7i7 ,in general ,the
 term dietary supplement has the meaning
 given such term under section #bja7;ff7
 of the ,federal ,food1 ,drug1 and      
,cosmetic ,act 7#ba ,u4,s4,c4           
#cba7;ff774  7ii7 ,exclusion ,such term 
shall not include any product marketed1 
labeled1 or commonly understood to be an
 energy drink1 soft drink1 or soda4  4  
7b7 ,archer ,m,s,as ,the last sentence  
of section #bbj7;d77#b7 of such ,code is
 amended by adding at the end the       
following3 ,for purposes of this        
paragraph1 amounts paid for dietary     
supplements 7as defined in section      
#bbj7;d77#b77;,e77 shall be treated as  
medical care to the extent that such    
amounts do not exceed #ejj 7#bej in the 
case of a married individual filing a   
separate return7 for any taxable year44 
7c7 ,health flexible spending           

arrangements and health reimbursement   
arrangements ,section #ajf of such ,code
 is amended by adding at the end the    
following new subsection3  7h7 ,dietary 
supplements ,for purposes of this       
section and section #aje1 expenses      
incurred for dietary supplements 7as    
defined in section #bbc7;d77#b77;,d77   
shall be treated as incurred for medical
 care to the extent that such amounts do
 not exceed #ejj 7#bej in the case of a 
married individual filing a separate    
return7 for any taxable year4  4  7d7   
,effective dates  7#a7 ,distributions   
from savings accounts ,the amendment    
made by subsections 7a7 and 7b7 shall   
apply to amounts paid after ,december   
#ca1 #bjbf4  7#b7 ,reimbursements ,the  
amendment made by subsection 7c7 shall  
apply to expenses incurred after        
,december #ca1 #bjbf4