Dietary Supplement and Healthy Meal Replacement Tax Parity Act of 2005

Dietary Supplement and Healthy Meal Replacement Tax Parity Act of 2005 - Amends the Internal Revenue Code to qualify dietary supplements and meal replacement products that are authorized by the Food and Drug Administration (FDA) to make certain health claims as tax deductible medical expenses.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1545 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1545

   To amend the Internal Revenue Code of 1986 to treat expenses for 
 certain meal replacement and dietary supplement products that qualify 
      for FDA-approved health claims as expenses for medical care.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 12, 2005

  Mr. Cannon introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to treat expenses for 
 certain meal replacement and dietary supplement products that qualify 
      for FDA-approved health claims as expenses for medical care.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act shall be known as the ``Dietary Supplement and Healthy 
Meal Replacement Tax Parity Act of 2005''.

SEC. 2. FINDINGS.

    Congress finds that--
            (1) improving the health status of United States citizens 
        ranks as a top national priority of the Federal Government;
            (2) the importance of nutrition and the benefits of dietary 
        supplements and low-fat meal replacement products to health 
        promotion and disease prevention have been documented 
        increasingly in scientific studies;
            (3) preventive health measures, including education, good 
        nutrition, and moderate exercise, plus appropriate use of 
        nutritional supplements, will limit the incidence of chronic 
        diseases and reduce long-term health care expenditures;
            (4) promotion of good health and nutrition improves and 
        extends lives while reducing health care expenditures;
            (5) reduction in health care expenditures is of paramount 
        importance to the future economic well-being of the country;
            (6) consumers should be empowered to make informed choices 
        about preventive health care programs based on data from 
        scientific studies of health benefits related to particular 
        dietary supplements; and
            (7) Federal tax policy that promotes the consumer's access 
        to safe dietary supplements and healthy meal replacement 
        products is necessary in order to decrease exorbitant and ever-
        increasing health care costs and to promote wellness.

SEC. 3. AMOUNTS PAID FOR CERTAIN DIETARY SUPPLEMENTS AND MEAL 
              REPLACEMENTS TREATED AS MEDICAL EXPENSES.

    (a) In General.--Paragraph (1) of section 213(d) of the Internal 
Revenue Code of 1986 (relating to medical, dental, etc., expenses) is 
amended by redesignating subparagraphs (C) and (D) as subparagraphs (E) 
and (F), respectively, and by inserting after subparagraph (B) the 
following new subparagraphs:
                    ``(C) for dietary supplements that are permitted 
                under section 403(r)(5)(D) of the Federal Food, Drug, 
                and Cosmetic Act to bear labeling making a claim 
                described in such section (relating to health claims),
                    ``(D) for meal replacement products that--
                            ``(i) are permitted under section 403(r)(3) 
                        of the Federal Food, Drug, and Cosmetic Act to 
                        bear labeling making a claim described in such 
                        section (relating to health claims), and
                            ``(ii) may under section 403 of such Act 
                        bear labeling providing that the products are 
                        low fat and are a good source of protein, 
                        fiber, and multiple essential vitamins and 
                        minerals,''.
    (b) Conforming Amendments.--
            (1) Subparagraph (F) of section 213(d)(1) of such Code, as 
        redesignated by subsection (a), is amended by striking 
        ``subparagraphs (A) and (B)'' and inserting ``subparagraphs 
        (A), (B), and (C)''.
            (2) The last sentence of section 213(d)(1) of such Code is 
        amended by striking ``subparagraph (D)'' and inserting 
        ``subparagraph (F)''.
            (3) Paragraph (6) of section 213(d) of such Code is 
        amended--
                    (A) by striking ``and (C)'' and inserting ``and 
                (E)'', and
                    (B) by striking ``paragraph (1)(D)'' in 
                subparagraph (A) and inserting ``paragraph (1)(F)''.
            (4) Paragraph (7) of section 213(d) of such Code is amended 
        by striking ``and (C)'' and inserting ``and (E)''.
            (5) Sections 72(t)(2)(D)(i)(III) and 7702B(a)(4) of such 
        Code are each amended by striking ``section 213(d)(1)(D)'' and 
        inserting ``section 213(d)(1)(F)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of enactment of this 
Act.
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