for— (i) medical care (as defined in section 213(d)) for such individual, the spouse of such individual, 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, but only to the extent such amounts are not compensated for by insurance or otherwise, and (ii) coverage under a health plan. (B) Prescribed drug The term qualified medical expenses shall include an amount paid for medicine or a drug only if such medicine or drug is a prescribed drug (determined without regard to whether such drug is available without a prescription) or is insulin. (C) Prohibition (i) In general The term qualified medical expenses shall not include any amount paid for— (I) an abortion, (II) any health plan coverage described in clause (ii) of subparagraph (A) which includes coverage for abortion, or (III) any prescribed drug, as described in subparagraph (B), for an abortion. (ii) Exception This subparagraph shall not apply in the case of— (I) a pregnancy which is the result of an act of rape or incest, or (II) a woman who suffers from a physical disorder, physical injury, or physical illness that would, as certified by a physician, place the woman in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy itself. (3) Account beneficiary The term account beneficiary means the individual on whose behalf the small business health account was established. (4) Certain rules to apply Rules similar to the rules described in section 223(d)(4) shall apply for purposes of this section. (e) Tax treatment of accounts Rules similar to the rules described in section 223(e) shall apply for purposes of this section. (f) Tax treatments of distributions (1) Amounts used for qualified medical expenses Any amount paid or distributed out of a small business health account which is used exclusively to pay qualified medical expenses of any account beneficiary shall not be includible in gross