Sec. 237. Certain nutritional and dietary supplements to be treated as medical care
152 words·~1 min read·
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Subsection
(d)of section 213 , as amended by this Act, is amended by adding at the end the following new paragraph: The term medical care shall include amounts paid to purchase herbs, vitamins, minerals, homeopathic remedies, meal replacement products, and other dietary and nutritional supplements. Amounts treated as medical care under subparagraph
(A)shall not exceed $1,000 with respect to any individual for any taxable year. For purposes of this paragraph, the term meal replacement product means any product that— is permitted to bear labeling making a claim described in section 403(r)(3) of the Federal Food, Drug, and Cosmetic Act, and is permitted to claim under such section that such product is low in fat and is a good source of protein, fiber, and multiple essential vitamins and minerals. . The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.