Title II — Other provisions

“(12) Exercise equipment and physical fitness programs

“(A) In general—The term medical care shall include amounts paid—

“(i) to purchase or use equipment used in a program (including a self-directed program) of physical exercise,

“(ii) to participate, or receive instruction, in a program of physical exercise, and

“(iii) for membership dues in a fitness club the primary purpose of which is to provide access to equipment and facilities for physical exercise.

“(B) Limitation—Amounts treated as medical care under subparagraph (A) shall not exceed $1,000 with respect to any individual for any taxable year.”

“(13) Nutritional and dietary supplements

“(A) In general—The term medical care shall include amounts paid to purchase herbs, vitamins, minerals, homeopathic remedies, meal replacement products, and other dietary and nutritional supplements.

“(B) Limitation—Amounts treated as medical care under subparagraph (A) shall not exceed $1,000 with respect to any individual for any taxable year.

“(C) Meal replacement product—For purposes of this paragraph, the term meal replacement product means any product that—

“(i) is permitted to bear labeling making a claim described in section 403(r)(3) of the Federal Food, Drug, and Cosmetic Act, and

“(ii) is permitted to claim under such section that such product is low in fat and is a good source of protein, fiber, and multiple essential vitamins and minerals.”

“(14) Periodic provider fees—The term medical care shall include periodic fees paid to a primary care physician for the right to receive medical services on an as-needed basis.”