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Dietary Supplements Access Act
To amend the Internal Revenue Code of 1986 to include dietary supplements as qualified medical expenses.
Summary
This bill would amend the Internal Revenue Code to allow dietary supplements to be purchased using tax-advantaged health savings accounts. The bill permits up to $500 per year ($250 for married individuals filing separately) in dietary supplement purchases through Health Savings Accounts, Archer Medical Savings Accounts, Health Flexible Spending Arrangements, and Health Reimbursement Arrangements. Dietary supplements would be defined using the existing definition in the Federal Food, Drug, and Cosmetic Act, and energy drinks, soft drinks, and sodas would be excluded. The changes would be effective for amounts paid or expenses incurred after December 31, 2026.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Cramer, Kevin [R-ND] (R-ND)
1 cosponsor
- Sen. Curtis, John R. [R-UT] (R-UT)
Actions (2)
- May 20, 2026 Read twice and referred to the Committee on Finance. · senate
- May 20, 2026 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
May 20, 2026
Mr. Cramer (for himself and Mr. Curtis) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to include dietary supplements as qualified medical expenses.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Dietary Supplements Access Act”.
SEC. 2. INCLUSION OF DIETARY SUPPLEMENTS AS QUALIFIED MEDICAL EXPENSES.
(a) HSAs.—
(1) In general.—Section 223(d)(2)(A) of the Internal Revenue Code of 1986 is amended by adding at the end the following: “For purposes of this paragraph, amounts paid for dietary supplements shall be treated as medical care to the extent that such amounts do not exceed $500 ($250 in the case of a married individual filing a separate return) for any taxable year.”.
(2) Dietary supplements.—Section 223(d)(2) of such Code is amended by adding at the end the following new subparagraph:
“(E) Dietary supplement.—For purposes of this paragraph—
“(i) In general.—The term ‘dietary supplement’ has the meaning given such term under section 201(ff) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321(ff)).
“(ii) Exclusion.—Such term shall not include any product marketed, labeled, or commonly understood to be an energy drink, soft drink, or soda.”.
(b) Archer MSAs.—The last sentence of section 220(d)(2) of such Code is amended by adding at the end the following: “For purposes of this paragraph, amounts paid for dietary supplements (as defined in section 220(d)(2)(E)) shall be treated as medical care to the extent that such amounts do not exceed $500 ($250 in the case of a married individual filing a separate return) for any taxable year.”.
(c) Health Flexible Spending Arrangements and Health Reimbursement Arrangements.—Section 106 of such Code is amended by adding at the end the following new subsection:
“(h) Dietary Supplements.—For purposes of this section and section 105, expenses incurred for dietary supplements (as defined in section 223(d)(2)(D)) shall be treated as incurred for medical care to the extent that such amounts do not exceed $500 ($250 in the case of a married individual filing a separate return) for any taxable year.”.
(d) Effective Dates.—
(1) Distributions from savings accounts.—The amendment made by subsections (a) and (b) shall apply to amounts paid after December 31, 2026.
(2) Reimbursements.—The amendment made by subsection (c) shall apply to expenses incurred after December 31, 2026. <all>
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