1. Inclusion of dietary supplement products as qualified medical expenses (a) HSAs Section 223(d)(2) of the Internal Revenue Code of 1986 is amended— (1) by inserting , dietary supplement products, or foods for a special dietary use after menstrual care products in the last sentence of subparagraph (A); and (2) by adding at the end the following new subparagraphs: (E) Dietary supplement product For purposes of this paragraph, the term dietary supplement product means a nutritional product that is labeled with— (i) a statement describing how the product is intended to affect the structure or function of the human body, or (ii) a statement characterizing the mechanism by which the product acts to maintain such structure or function. (F) Food for a special dietary use For purposes of this paragraph, the term food for a special dietary use means any food which section 411 of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 350 ) applies. . (b) Archer MSAs The last sentence of section 220(d)(2)(A) of such Code is amended by inserting , dietary supplement products (as defined in section 223(d)(2)(E)), or foods for a special dietary use (as defined in section 223(d)(2)(F) after menstrual care products (as defined in section 223(d)(2)(D)) . (c) Health flexible spending arrangements and health reimbursement arrangements Section 106(f) of such Code is amended— (1) by inserting , dietary supplement products (as defined in section 223(d)(2)(E)), or foods for a special dietary use (as defined in section 223(d)(2)(F) after menstrual care products (as defined in section 223(d)(2)(D)) ; and (2) in the heading, by inserting m dietary supplement products, and foods for a special dietary use after menstrual care products . (d) Effective dates (1) Distributions from savings accounts The amendment made by subsections (a) and (b) shall apply to amounts paid after December 31, 2022. (2) Reimbursements The amendment made by subsection (c) shall apply to expenses incurred after December 31, 2022.