Text: H.R.3406 — 111th Congress (2009-2010)All Information (Except Text)

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Introduced in House (07/30/2009)


111th CONGRESS
1st Session
H. R. 3406


To amend the Internal Revenue Code of 1986 to exclude from gross income amounts reimbursed by an individual’s employer for certain dietary supplements and meal replacement products.


IN THE HOUSE OF REPRESENTATIVES

July 30, 2009

Mr. Blumenauer (for himself and Ms. Ginny Brown-Waite of Florida) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to exclude from gross income amounts reimbursed by an individual’s employer for certain dietary supplements and meal replacement products.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act shall be known as the “Tax Equity for Meal Replacements and Supplements Act of 2009”.

SEC. 2. Exclusion from gross income of amounts reimbursed by an employer for certain dietary supplements and meal replacement products.

(a) In general.—Section 105 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

“(k) Qualified dietary supplements and meal replacement products treated as medical care.—For purposes of subsection (b), the term ‘medical care’ includes—

“(1) dietary supplements, as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act—

“(A) that are permitted under section 403(r)(5)(D) of such Act to bear labeling making a claim described in such section (relating to health claims), or

“(B) that are permitted by the Food and Drug Administration to bear labeling making a claim that characterizes the relationship of a nutrient to a disease or a health-related condition and which does not meet the standard set forth in section 403(r)(3)(B)(i) of the Federal Food, Drug, and Cosmetic Act, and

“(2) meal replacement products that may, under section 403 of the Federal Food, Drug, and Cosmetic Act, bear labeling providing that the products are low fat and are a good source of protein, fiber, and multiple essential vitamins and minerals, and—

“(A) that are permitted, under section 403(r)(3) of the Federal Food, Drug, and Cosmetic Act, to bear labeling making a claim described in such section (relating to health claims), or

“(B) that are permitted by the Food and Drug Administration to bear labeling making a claim that characterizes the relationship of a nutrient to a disease or a health-related condition and which does not meet the standard set forth in section 403(r)(3)(B)(i) of the Federal Food, Drug, and Cosmetic Act.”.

(b) Effective date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.