with respect to so much of the amount paid for such item as does not exceed $250. (D) Fitness facility defined For purposes of subparagraph (A)(iii), 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. . (b) Limitation not To apply for certain purposes (1) Health savings accounts Subparagraph (A) of section 223(d)(2) is amended by inserting , determined without regard to paragraph (12)(B) thereof after medical care (as defined in section 213(d) . (2) Archer MSAs Subparagraph (A) of section 220(d)(2) is amended by inserting , determined without regard to paragraph (12)(B) thereof after medical care (as defined in section 213(d) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 502. Certain nutritional and dietary supplements to be treated as medical care (a) In general Subsection (d) of section 213 , as amended by section 501, is amended by adding at the end the following new paragraph: (13) Nutritional and 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