S. 3172 — A bill to amend the Internal Revenue Code of 1986 to include certain over-the-counter dietary supplement products and foods for special dietary uses as qualified medical expenses.

This bill expands the tax deduction for qualified medical expenses to include dietary supplement products (i.e., nutritional products with labeling relating to their effects on bodily functions) and foods for a special dietary use (i.e., vitamins and minerals). The bill also allows payments from certain tax-preferred spending and reimbursement accounts for these products.