a cash price, if the provider— (i) refuses to furnish such items or services at the price listed, or (ii) charges more than the price listed for the furnishing of the items and services. . (b) Roth HSA Section 530A(c)(4) of such Code, as added by section 201(a) of this Act, is amended by adding at the end the following new subparagraph: (E) Section 223(f) (relating to cash price transparency required for payments to health care providers). . (c) Enforcement If the Secretary of Health and Human Services determines that a health care provider has not provided for continuing disclosure of the cash price of health care provider charges under section 223(f)(9) of the Internal Revenue Code of 1986, the Secretary may instruct the Secretary of the Treasury that payments made to such provider shall be not treated, for purposes of section 223 of the Internal Revenue Code of 1986, as an amount used for a qualified medical expense for a period of not to exceed 1 year. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 503. Liberating the local practice of health care (a) Waiving national restrictions on physician-owned facilities Section 1877 of the Social Security Act ( 42 U.S.C. 1395nn ) is amended by adding at the end the following new subsection: (j) Waiver authority A physician or other entity may apply to the Secretary to waive any provision of this section and the Secretary may waive such provision with respect to such physician or entity if the Secretary determines that such waiver would— (1) increase competition within the health care market