S.Amdt. 1366

SA 1366. Mr. LEE (for himself and Mr. Scott of South Carolina)
submitted an amendment intended to be proposed to amendment SA 891
proposed by Mr. Schumer (for himself, Mr. Wyden, Mrs. Murray, Mr.
Brown, Mr. Peters, Mr. Cardin, Ms. Cantwell, Ms. Stabenow, Mr. Tester,
Mr. Menendez, Mr. Schatz, Mr. Carper, Mr. Leahy, and Mr. Sanders) to
the bill H.R. 1319, to provide for reconciliation pursuant to title II
of S. Con. Res. 5; which was ordered to lie on the table; as follows:

Strike sections 9661, 9662, and 9663 and insert the
following:

SEC. 9661. TREATMENT OF DIETARY SUPPLEMENTS AS MEDICAL
EXPENSES.

(a) In General.--Subsection (d) of section 213 of the
Internal Revenue Code of 1986 is amended by adding at the end
the following new paragraph:
``(12) Dietary supplements.--In the case of taxable years
beginning before January 1, 2026, amounts paid for dietary
supplements shall be treated as paid for medical care. For
purposes of this paragraph, the term `dietary supplement' has
the meaning given such term by section 201(ff) of the Federal
Food, Drug, and Cosmetic Act.''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2020.
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