Sec. 1. Inclusion of dietary supplement products as qualified medical expenses
270 words·~1 min read·
/bill/118/s/3172/is/section-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 223(d)(2) of the Internal Revenue Code of 1986 is amended— by inserting , dietary supplement products, or foods for a special dietary use after menstrual care products in the last sentence of subparagraph (A); and by adding at the end the following new subparagraphs: For purposes of this paragraph, the term dietary supplement product means a nutritional product that is labeled with— a statement describing how the product is intended to affect the structure or function of the human body, or a statement characterizing the mechanism by which the product acts to maintain such structure or function.
For purposes of this paragraph, the term food for a special dietary use means any food which section 411 of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 350 ) applies. . The last sentence of section 220(d)(2)(A) of such Code is amended by inserting , dietary supplement products (as defined in section 223(d)(2)(E)), or foods for a special dietary use (as defined in section 223(d)(2)(F) after menstrual care products (as defined in section 223(d)(2)(D)) . Section 106(f) of such Code is amended— by inserting , dietary supplement products (as defined in section 223(d)(2)(E)), or foods for a special dietary use (as defined in section 223(d)(2)(F) after menstrual care products (as defined in section 223(d)(2)(D)) ; and in the heading, by inserting after m dietary supplement products, and foods for a special dietary use . menstrual care products The amendment made by subsections
(a)and
(b)shall apply to amounts paid after December 31, 2022. The amendment made by subsection
(c)shall apply to expenses incurred after December 31, 2022.
Connectionstraces to 1
Traces to 1 document
U.S. Code
Citation graph
cites case law
Sec. 1
Inclusion of dietary supplement products as qualified medical expenses
Cites 1Cited by 0 across 0 sources