IX. Roth health savings accounts . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016. 202. Treatment of direct primary care (a) HSAs (1) Roth HSA Section 530A(c)(2)(A) of the Internal Revenue Code of 1986, as added by this Act, is amended by adding at the end the following: Such term shall include the payment of a monthly or other prepaid amount for the furnishing (or access to the furnishing) by a physician or group of physicians of physician professional services (and ancillary services). . (2) HSA Section 223(d)(2)(A) of such Code is amended by adding at the end the following: Such term shall include the payment of a monthly or other prepaid amount for the furnishing (or access to the furnishing) by a physician or group of physicians of physician professional services (and ancillary services). . (b) Not treated as health insurance coverage (1) In general For purposes of title XXVII of the Public Health Service Act, subtitle B of title I of the Employee Retirement Income Security Act of 1974, PPACA, and this Act, the offering of direct primary care shall not be treated as the offering of health insurance coverage and shall not be subject to regulations as such coverage under such Acts. (2) Direct primary care defined In this subsection, the term direct primary care means the furnishing (or access to the furnishing) by a physician or group of physicians of physician professional services (and ancillary services) in return for payment of a monthly or other prepaid amount. 203. Treatment of HSA after death of account beneficiary (a) In general Section 223(e)(8) of the Internal Revenue Code of 1986, as redesignated by section 201(c)(3) of this Act, is amended to read as follows: (8) Treatment after death of account beneficiary If an individual acquires an account beneficiary’s interest in a health savings account by reason of the death of the account beneficiary, such health savings account shall be treated as if the individual were the account