Coverage for amounts paid for vitamins, dietary supplements, gym memberships, and wearable fitness trackers

(a) In general Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended— (1) in subparagraph (A), by inserting, qualified wellness expenses, after menstrual care products, and (2) by adding at the end the following: (C) Qualified wellness expenses For purposes of this paragraph, the term qualified wellness expenses means amounts paid for— (i) vitamins, (ii) dietary supplements (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321(ff))), (iii) membership at a gym or fitness facility, or (iv) wearable fitness trackers.. (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.