S.Amdt. 3999

SA 3999. Mr. LEE submitted an amendment intended to be proposed to
amendment SA 3867 submitted by Mr. Reed and intended to be proposed to
the bill H.R. 4350, to authorize appropriations for fiscal year 2022
for military activities of the Department of Defense, for military
construction, and for defense activities of the Department of Energy,
to prescribe military personnel strengths for such fiscal year, and for
other purposes; which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. ____. PARTICIPATION IN HEALTH SAVINGS ACCOUNTS.

(a) In General.--Subparagraph (C) of section 223(c)(1) of
the Internal Revenue Code of 1986 is amended to read as
follows:
``(C) Special rule for individuals eligible for certain
department of defense or veterans benefits.--An individual
shall be treated as an eligible individual for any period if
the individual--
``(i) receives hospital care or medical services under any
law administered by the Secretary of Veterans Affairs for a
service-connected disability (within the meaning of section
101(16) of title 38, United States Code),
``(ii) is covered under the TRICARE program (as defined in
section 1072 of title 10, United States Code), or
``(iii) is enrolled in the system of annual patient
enrollment of the Department of Veterans Affairs established
and operated under section 1705(a) of title 38, United States
Code.''.
(b) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after December 31,
2021.

SEC. ____. TREATMENT OF DIETARY SUPPLEMENTS AS MEDICAL
EXPENSES FOR CERTAIN INDIVIDUALS.

(a) In General.--Paragraph (2) of section 223(d) of the
Internal Revenue Code of 1986 is amended by adding at the end
the following new subparagraph:
``(E) Dietary supplements.--In the case of an individual to
whom subsection (c)(1)(C) applies, 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,
2021.
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