Certain expenses not treated as medical care

(a) In general Section 223(d)(2), as amended by the preceding provisions of this Act, is amended by adding at the end the following new subparagraph: (G) Exclusions For purposes of this paragraph, the amounts paid for the following shall not be treated as paid for medical care: (i) Spa and beauty treatments. (ii) So much of any amounts paid for exercise equipment as exceed $500 in any taxable year.. (b) Effective date The amendment made by this section shall apply to amounts paid or distributed from a health savings account after December 31, 2025.