Dietary Supplements Access Act

HR 4794, the Dietary Supplements Access Act, allows health savings accounts (HSAs), flexible spending accounts (FSAs), and health reimbursement arrangements (HRAs) to cover dietary supplements as qualified medical expenses. The bill amends the Internal Revenue Code to treat payments for dietary supplements - defined under federal law (21 U.S.C. 321(ff)) - as medical care, directly affecting individuals using these accounts to pay for supplements like vitamins or minerals. Key provisions require HSAs, FSAs, and HRAs to reimburse supplement costs under the same rules as other medical expenses. The change applies to taxable years beginning after the bill’s enactment.