Other expenses would be considered as qualified medical expenses up to an annual dollar limit: expenses for physical trainers, nutrition trainers, and health coaches (up to $1,000 per year); exercise equipment (up to $250 per year); and nutritional and dietary supplements (up to $1,000 per year).
Rand Paul tried to get tax exemptions for supplements....
https://insurancenewsnet.com/oarticle/sen-paul-introduces-the-health-savings-accounts-for-all-act
He had the right idea.
Yep. I remember some ins plans (pre obamacare) having "health savings accounts" that allowed for exercise equip.