; and (ii) the account shall remain available to the account holder for 3 years after the date on which the individual becomes ineligible for such benefits for withdrawals under the same terms and conditions as if the account holder remained eligible for such benefits, and such withdrawals shall be treated as medical assistance in accordance with subsection (c)(4). . (b) Conforming amendment Section 613 of Public Law 111–3 is repealed. 405. Maximum contribution limit to health savings account increased to amount of deductible and out-of-pocket limitation (a) Self-Only coverage Section 223(b)(2)(A) is amended by striking $2,250 and inserting the amount in effect under subsection (c)(2)(A)(ii)(I) . (b) Family Coverage Section 223(b)(2)(B) is amended by striking $4,500 and inserting the amount in effect under subsection (c)(2)(A)(ii)(II) . (c) Conforming Amendments Section 223(g)(1) is amended— (1) by striking subsections (b)(2) and both places it appears and inserting subsection , and (2) by striking determined by in subparagraph (B) thereof and all that follows through calendar year 2003 .' and inserting determined by substituting calendar year 2003 for calendar year 1992 in subparagraph (B) thereof . . (d) Effective Date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. V Other provisions 501. Certain exercise equipment and physical fitness programs treated as medical care (a) In general Subsection (d) of section 213 is amended by adding at the end the following new paragraph: (12) Exercise equipment and physical fitness activity (A) In general The term medical care shall include amounts paid— (i) for equipment for use in a program (including a self-directed program) of physical exercise or physical activity, (ii) to participate, or receive instruction, in a program of physical exercise, nutrition, or health coaching (including a self-directed program), and (iii) for membership at a fitness facility. (B) Overall dollar limitation (i) In general Amounts treated as