Amounts paid for health insurance or direct primary care service arrangement

(a) In general Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986, as redesignated by section 103, is amended— (1) in subparagraph (A), by inserting or pursuant to an arrangement under which an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for primary care services after menstrual care products, (2) by striking subparagraphs (B) and (C), and (3) by redesignating subparagraph (D) as subparagraph (B). (b) Conforming amendment Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding sections of this Act, is further amended by striking and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual and inserting any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, and any child (as defined in section 152(f)(1)) of such individual who has not attained the age of 27 before the end of such individual’s taxable year. (c) Technical amendments (1) Section 220(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking section 223(d)(2)(D) and inserting section 223(c)(2)(B). (2) Subsection (f) of section 106 of the Internal Revenue Code of 1986 is amended by striking section 223(d)(2)(D) and inserting section 223(c)(2)(B). (d) Effective dates (1) In general The amendments made by subsections (a) and (b) shall apply with respect to amounts paid after the date of the enactment of this Act in taxable years beginning after such date. (2) Technical amendments The amendments made by subsection (c) shall apply with respect to taxable years beginning after the date of enactment of this Act.