via increased medication adherence, reduced complications, and decreased emergency department visits. 2. Chronic disease prevention (a) In general Section 223(c)(2) of the Internal Revenue Code of 1986 is amended by redesignating subparagraph (D) as subparagraph (E) and by inserting after subparagraph (C) the following new subparagraph: (D) Safe harbor for absence of deductible for care related to chronic conditions A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for care and prescription medications related to the treatment of medically complex chronic conditions which— (i) are substantially disabling or life threatening, (ii) have a high risk of hospitalization or other significant adverse health outcomes, and (iii) require specialized delivery systems across domains of care. . (b) Effective date The amendments made by this section shall apply to coverage for months beginning after the date of the enactment of this Act.