S. 4587 — Dietary Supplements Access Act

This section expands qualified medical expenses for health savings accounts, Archer MSAs, and health flexible spending arrangements or health reimbursement arrangements to include amounts paid for dietary supplements, up to $500 ($250 for a married individual filing separately) per taxable year. The change applies to amounts paid or expenses incurred after December 31, 2026, and defines dietary supplements under 21 U.S.C. 321(ff) while excluding energy drinks, soft drinks, and soda.