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Bill

HR 8933

Dietary Supplements Access Act

119th Congress Introduced by Brendan Boyle and 4 co-sponsors

Treats dietary supplements as eligible medical expenses for HSAs, Archer MSAs, Health FSAs, and Health RRAs with $500/year ($250 married filing separately) caps.

Introduced in House
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WeVote Research Nonpartisan
Bill Summary · HR 8933

Summary of HR 8933 (Dietary Supplements Access Act)

Purpose

The bill would amend the Internal Revenue Code to treat dietary supplements as qualified medical expenses for certain tax-advantaged accounts and arrangements. The core goal is to improve consumer access to dietary supplements by allowing unreimbursed or eligible medical expense treatment, potentially reducing the out-of-pocket cost burden for individuals who purchase these products for health reasons.

Key Provisions and Changes

  • Health Savings Accounts (HSAs)

    • Adds dietary supplements to the list of medical expenses that can be paid with HSA funds.
    • Cap: Eligible amounts are up to $500 per taxable year, with a lower cap of $250 for married individuals filing separately.
    • Definition: “Dietary supplement” is defined by reference to the Federal Food, Drug, and Cosmetic Act (FD&C Act) section 201(ff).
    • Exclusion: The term excludes products marketed, labeled, or commonly understood to be energy drinks, soft drinks, or sodas.
  • Archer MSAs (Old framework)

    • Extends the same $500/$250 per-year limit for dietary supplements paid through Archer MSAs (a previously authorized savings arrangement).
  • Health Flexible Spending Arrangements (Health FSAs) and Health Reimbursement Arrangements (HRAs)

    • Expands purposes to include dietary supplements as medical care expenses.
    • Cap: Again, up to $500 per year, or $250 for married individuals filing separately.
    • Definition and exclusion align with the HSA treatment (dietary supplements defined per FD&C Act, excluding energy drinks/soft drinks).
  • Effective Dates

    • Distributions from savings accounts (HSAs and Archer MSAs) reflecting these changes apply to amounts paid after December 31, 2025.
    • Reimbursements under Health FSAs/HRAs applying these changes apply to expenses incurred after December 31, 2025.

Who Would Be Affected

  • Taxpayers with Health Savings Accounts, Archer MSAs, Health FSAs, and Health RRAs who purchase dietary supplements. They could use funds from these accounts to pay for dietary supplements, subject to the annual per-person cap.
  • Taxpayers filing jointly or separately: The per-year cap has a differential for married individuals filing separately ($250) versus other filing statuses ($500).
  • Dietary supplement market: The policy could influence demand for products defined as dietary supplements under the FD&C Act.

Practical Implications

  • Potentially lowers the out-of-pocket cost of dietary supplements for individuals who use tax-advantaged accounts.
  • Creates a defined annual cap, which helps limit tax loss and defines the scope of eligible expenses.
  • Keeps a clear exclusion for energy drinks and similar beverages to avoid broad, ambiguous coverage.

Procedural and Timeline Notes

  • Introduced in the House on May 20, 2026.
  • Referred to the House Committee on Ways and Means.
  • Provisions specify effective dates for different account types:
    • Post-2025 distributions from HSAs/Archer MSAs
    • Post-2025 reimbursements under Health FSAs/HRAs

Sponsor and Support

  • Primary sponsors include Representatives Lahood (for himself) along with co-sponsors Claudia Tenney, Josh Gottheimer, Darin LaHood, and Brendan Boyle.
  • The bill language designates a clear framework for including dietary supplements in qualified medical expenses.

If you’d like, I can provide a plain-language comparison of how this bill would differ from current law in each account type, or outline potential fiscal and policy considerations commonly discussed in similar proposals.

Compiled from official sources — confirm details with the bill’s official record.

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