under the plan. (b) FFP treatment The payments by a State described in subsection (a) for coverage under a health plan and for deposit into a health savings account shall be treated as medical assistance for purposes of section 1903 of the Social Security Act ( 42 U.S.C. 1396b ) and subject to Federal financial participating, including the application of State matching payments, in the same manner as other medical assistance furnished under title XIX of such Act, except that such amount shall be reduced by the amount of .any health insurance credits provided under section 36C of the Internal Revenue Code of 1986 with respect to such coverage or deposit. 134. Repeal of the tax on employee health insurance premiums and health plan benefits and related reporting requirements (a) Excise tax Chapter 43 of the Internal Revenue Code of 1986 is amended by striking section 4980I. (b) Reporting requirement Section 6051(a) of such Code is amended by inserting and at the end of paragraph (12), by striking , and at the end of paragraph (13) and inserting a period, and by striking paragraph (14). (c) Clerical amendment The table of sections for chapter 43 of such Code is amended by striking the item relating to section 4980I. (d) Effective dates (1) In general Except as provided by paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 2019. (2) Reporting requirement The amendment made by subsection (b) shall apply to calendar years beginning after December 31, 2016. II Improving Health Savings Accounts to Promote Accountability 201. Transition to non-deductible HSAs (a) Non-Deductible HSAs Subchapter F of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part: IX Health savings accounts Sec. 530A. Roth HSAs. 530A. Roth HSAs (a) In general A Roth HSA shall be exempt from taxation under this subtitle. Notwithstanding the preceding sentence, the Roth HSA shall be subject to the taxes imposed by section 511 (relating to