located within a supermarket, pharmacy, or similar retail establishment that offers urgent care by a licensed healthcare provider. (iv) Aggregation 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 amendments made by this section shall apply to months in taxable years beginning after the date of enactment of this Act. 4. Contributions permitted if spouse has a health flexible spending account (a) Contributions permitted if spouse has a health flexible spending account Subparagraph (B) of section 223(c)(1) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (ii), by striking the period at the end of clause (iii) and inserting , and , and by inserting after clause (iii) the following: (iv) coverage under a health flexible spending arrangement of the spouse of the individual. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 5. Dependents to include children up to age 26 (a) In general Subparagraph (A) of section 223(d)(2) of the Internal Revenue Code of 1986 is amended by striking and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual in subparagraph (A) and inserting any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, and any child (as defined in section 152(f)(A)) of such individual who has not attained the age of 27 before the end of such individual’s taxable year . (b) Effective date The amendments made by this section shall apply with respect to qualified medical expenses incurred in taxable years beginning after the date of the enactment of this Act. 6. FSA and HRA interaction with HSAs (a) Eligible individuals include FSA and HRA participants Subparagraph (B) of section