S.Amdt. 6004

SA 6004. Mr. LEE submitted an amendment intended to be proposed to amendment SA 5499 submitted by Mr. Reed (for himself and Mr. Inhofe) and intended to be proposed to the bill H.R. 7900, to authorize appropriations for fiscal year 2023 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, 2023.

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, 2023.