Dietary Supplements Access Act

119th Congress Introduced by Kevin Cramer and 1 co-sponsor

The bill lets HSAs, Archer MSAs, FSAs, and HRAs cover FDA-defined dietary supplements tax-free up to $500/year ($250 for married separately).

Introduced in Senate

Summary of Bill: Dietary Supplements Access Act (S. 4587, 118th Congress)

Purpose and intent
- The Dietary Supplements Access Act aims to expand tax-advantaged medical spending accounts to include dietary supplements as qualified medical expenses.
- The bill would treat certain dietary supplement purchases as medical care, eligible for pretax reimbursement or tax-advantaged withdrawals, subject to specified annual limits.

Key provisions and changes
- Health Savings Accounts (HSAs)
- Adds dietary supplements to qualified medical expenses for HSA purposes.
- Annual limit: amounts paid for dietary supplements shall be treated as medical care up to $500 per taxable year, or $250 for married individuals filing separate returns.
- Defines dietary supplements by reference to the FDA’s definition under the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321(ff)).
- Excludes energy drinks, soft drinks, or sodas from being considered dietary supplements eligible under this provision.
- Archer MSA (Account) Compatibility
- Applies the same $500/year (or $250 for married filing separately) limit for dietary supplement expenditures as medical care under Archer MSAs.
- Health Flexible Spending Arrangements (FSAs) and Health Reimbursement Arrangements (HRAs)
- Expands the treatment of dietary supplement expenses under 106(a) to consider them medical care up to the same annual limit ($500/$250).
- Ensures the same definitions and treatment as in HSAs for eligibility purposes.
- Effective dates
- Distributions from savings accounts (HSAs/Archer MSAs) for dietary supplements: apply to amounts paid after December 31, 2026.
- Reimbursements under FSAs/HRAs: apply to expenses incurred after December 31, 2026.

Who would be affected
- Tax-advantaged health accounts users:
- HSA participants, Archer MSA users, and individuals with FSAs or HRAs could access pre-tax or tax-advantaged reimbursement for dietary supplements.
- Dietary supplement purchasers:
- Consumers who purchase FDA-defined dietary supplements (excluding energy drinks and similar beverages) would have expanded reimbursement options.
- Employers and plan sponsors:
- Employers offering HSAs, Archer MSAs, FSAs, or HRAs would need to align plan language and reimbursements with the new eligible expense rules and annual limits starting in 2027 (for reimbursements) or 2027 (for distributions).

Procedural and timeline aspects
- Introduction and referral: The bill was introduced in the Senate on May 20, 2026, by Senators Coons? (the text shows Mr. Cramer with Mr. Curtis) and referred to the Senate Finance Committee.
- Compliance timing:
- For HSAs and Archer MSAs, the new dietary supplement expense treatment begins for amounts paid after December 31, 2026.
- For FSAs and HRAs, the new treatment begins for expenses incurred after December 31, 2026.
- Overall fiscal impact: The bill introduces annual dollar limits ($500 per year, or $250 for married filing separate) per account holder for dietary supplement expenses, potentially affecting tax revenue and plan costs, though the text does not include a fiscal analysis.

Notes
- The bill defines dietary supplements consistent with the FDA's definition in the Federal Food, Drug, and Cosmetic Act and explicitly excludes energy drinks and certain beverages from eligibility.