Act, is amended by striking paragraph (12)(B) and inserting paragraphs (12)(B) and (13)(B) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 223. Certain provider fees to be treated as medical care (a) In general Subsection (d) of section 213 of the Internal Revenue Code of 1986, as amended by sections 221 and 222, is amended by adding at the end the following new paragraph: (14) Periodic provider fees The term medical care shall include— (A) periodic fees paid to a primary care physician for a defined set of medical services or the right to receive medical services on an as-needed basis, and (B) pre-paid primary care services designed to screen for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness. . (b) Exception for flexible spending accounts Section 125 of the Internal Revenue Code of 1986 is amended by redesignating subsections (k) and (l) as subsections (l) and (m), respectively, and by inserting after subsection (j) the following new subsection: (k) Special rule with respect to health flexible spending arrangements For purposes of applying this section with respect to any health flexible spending arrangement, amounts described in section 213(d)(14) shall not be considered insurance. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 224. Clarification of treatment of capitated primary care payments as amounts paid for medical care (a) In general Subsection (d) of section 213 of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended by adding at the end the following new paragraph: (15) Treatment of capitated primary care payments Capitated primary care payments shall be treated as amounts paid for medical care. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. D