(VIII) Hearing or vision screenings and related services. (IX) Other services and treatments of a similar nature to the services described in subclauses (I) through (VIII). (iii) Aggregation rules For purposes of clause (i), all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 207. Treatment of embedded deductibles (a) In general Paragraph (2) of section 223(c) is amended by adding at the end the following new subparagraph: (E) Treatment of embedded deductible A health plan providing family coverage that has an annual deductible for all covered individuals under the plan of at least the amount described in subparagraph (A)(i)(II) shall not fail to be treated as an HSA-qualified health plan solely because it covers expenses with respect to an individual under that plan that exceed an embedded deductible which is equal to or in excess of the amount described in subparagraph (A)(i)(I). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. III Improving coverage under tax-preferred health accounts 301. Allowance of distributions for prescription and over-the-counter medicines and drugs (a) HSAs Section 223(d)(2)(A) 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) 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 is amended to read as follows: (f) Reimbursements for all medicines and drugs For purposes of this section