such increase shall be rounded to the nearest multiple of $50. . (h) Disclaimer of disqualifying coverage Subparagraph (B) of section 223(c)(1) of such Code, as amended by this section, is amended by striking and at the end of clause (iv), by striking the period at the end of clause (v) and inserting , and , and by inserting after clause (v) the following new clause: (iv) any coverage (including prospective coverage) under a health plan that is not an HSA-qualified health plan which is disclaimed in writing, at the time of the creation or organization of the health savings account, including by execution of a trust described in subsection (d)(1) through a governing instrument that includes such a disclaimer, or by acceptance of an amendment to such a trust that includes such a disclaimer. . (i) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 7. 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. 8. Certain amounts paid for physical activity, fitness, and exercise treated as amounts paid for medical care (a) In general Section 213(d)(1) of the Internal Revenue Code of 1986 is amended by striking or at