of the employer and have the same category of coverage. For purposes of the preceding sentence, the categories of coverage are self-only and family coverage. (4) Part-time employees (A) In general Paragraph (3) shall be applied separately with respect to part-time employees and other employees. (B) Part-time employee For purposes of subparagraph (A), the term part-time employee means any employee who is customarily employed for fewer than 30 hours per week. . (11) Section 4980G(d) of such Code is amended by striking section 4980E and inserting this section . (12) Section 6693(a)(2)(C) of such Code is amended by striking section 223(h) and inserting section 223(f) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 213. Allowance of distributions for prescription and over-the-counter medicines and drugs (a) HSAs Paragraph (2)(A) of section 223(c) of the Internal Revenue Code of 1986, as redesignated by section 212, is amended by striking the last sentence thereof and inserting the following: Such term shall include an amount paid for any prescription or over-the-counter medicine or drug. . (b) Archer MSAs Section 220(d)(2)(A) of the Internal Revenue Code of 1986 is amended by striking the last sentence thereof and inserting the following: Such term shall include an amount paid for any prescription or over-the-counter medicine or drug. . (c) Health flexible spending arrangements and health reimbursement arrangements Subsection (f) of section 106 of the Internal Revenue Code of 1986 is amended to read as follows: (f) Reimbursements for all medicines and drugs For purposes of this section and section 105, reimbursement for expenses incurred for any prescription or over-the-counter medicine or drug shall be treated as a reimbursement for medical expenses. . (d) Effective dates (1) Distributions from savings accounts The amendments made by subsections (a) and (b) shall apply to amounts paid in taxable years beginning after the