1. Health Savings Accounts (a) Repeal of limitation on Medicare-Eligible individuals Section 223(b) of the Internal Revenue Code of 1986 is amended by striking paragraph (7). (b) Qualified medical expenses (1) Gym memberships and home gym equipment Section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (E) Fitness facility memberships and home gym equipment (i) In general Amounts paid for medical care include— (I) amounts paid for membership at a fitness facility, and (II) amounts paid for home gym equipment. (ii) Limitation The amount taken into account under clause (i) for any taxable year shall not exceed— (I) $100 for membership at a fitness facility, and (II) $500 for home gym equipment. (iii) Fitness facility defined The term fitness facility means a facility— (I) providing instruction in a program of physical exercise, offering facilities for the preservation, maintenance, encouragement, or development of physical fitness, or serving as the site of such a program of a State or local government, (II) which is not a private club owned and operated by its members, (III) which does not offer golf, hunting, sailing, or riding facilities, (IV) whose health or fitness facility is not incidental to its overall function and purpose, and (V) which is fully compliant with the State of jurisdiction and Federal anti-discrimination laws. (iv) Home gym equipment The term home gym equipment means equipment that— (I) can be purchased for the preservation, maintenance, encouragement, or development of physical fitness in an individual’s home residence, and (II) is used exclusively at a residence of the individual for the purposes of promoting physical exercise. . (2) Dietary nutritional supplements Section 223(d)(2) of such Code, as amended by paragraph (1), is amended by adding at the end the following: (F) Dietary nutritional supplement Amounts paid for a dietary supplement (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act ( 21