dietary supplements (A) In general The term medical care shall include amounts paid to purchase herbs, vitamins, minerals, homeopathic remedies, meal replacement products, and other dietary and nutritional supplements. (B) Limitation Amounts treated as medical care under subparagraph (A) shall not exceed $1,000 with respect to any individual for any taxable year. (C) Meal replacement product For purposes of this paragraph, the term meal replacement product means any product that— (i) is permitted to bear labeling making a claim described in section 403(r)(3) of the Federal Food, Drug, and Cosmetic Act, and (ii) is permitted to claim under such section that such product is low in fat and is a good source of protein, fiber, and multiple essential vitamins and minerals. (D) Exception Subparagraph (B) shall not apply for purposes of determining whether expenses reimbursed through a health flexible spending arrangement subject to section 125(i)(1) are incurred for medical care. . (b) Limitation not To apply for certain purposes (1) Health savings accounts Subparagraph (A) of section 223(c)(2) of the Internal Revenue Code of 1986, as amended and redesignated by this Act, is amended by striking paragraph (12)(B) and inserting paragraphs (12)(B) and (13)(B) . (2) Archer MSAs Subparagraph (A) of section 220(d)(2), as amended by this Act, is amended by striking paragraph (12)(B) and inserting paragraphs (12)(B) and (13)(B) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 223. Certain provider fees to be treated as medical care (a) In general Subsection (d) of section 213 of the Internal Revenue Code of 1986, as amended by sections 221 and 222, is amended by adding at the end the following new paragraph: (14) Periodic provider fees The term medical care shall include— (A) periodic fees paid to a primary care physician for a defined set of medical services or the right to receive medical services on an as-needed basis, and (B)