S.4587

Dietary Supplements Access Act allows dietary supplements to be treated as qualified medical expenses for tax purposes.

The Dietary Supplements Access Act amends the Internal Revenue Code to include dietary supplements as qualified medical expenses. This means that expenses for dietary supplements can be treated as medical care for tax purposes, up to a limit of $500 per year for individuals and $250 for married individuals filing separately. The changes apply to health savings accounts, Archer medical savings accounts, and health flexible spending arrangements. The amendments take effect for expenses incurred after December 31, 2026.