; and (B) by inserting after paragraph (12) the following new paragraph: (13) the amount contributed to any small business health account (as defined in section 224(d)) of such employee or such employee's spouse, . (12) Paragraph (2) of section 6693(a) of such Code is amended— (A) by redesignating subparagraphs (D) through (F) as subparagraphs (E) through (G), respectively; and (B) by inserting after subparagraph (C) the following new subparagraph: (D) section 224(h) (relative to small business health accounts), . (13) The table of sections for part VII of subchapter B of chapter 1 of such Code is amended by redesignating the item relating to section 224 as relating to section 225 and by inserting after the item relating to section 223 the following new item: Sec. 224. Small Business Health Accounts. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018.