respect to any individual for any taxable year. (C) Meal replacement product For purposes of this paragraph, the term meal replacement product means any product that— (i) is permitted to bear labeling making a claim described in section 403(r)(3) of the Federal Food, Drug, and Cosmetic Act, and (ii) is permitted to claim under such section that such product is low in fat and is a good source of protein, fiber, and multiple essential vitamins and minerals. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 238. Certain provider fees to be treated as medical care (a) In general Subsection (d) of section 213 , as amended by this Act, is amended by adding at the end the following new paragraph: (14) Periodic provider fees The term medical care shall include periodic fees paid to a primary care physician for the right to receive medical services on an as-needed basis. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 239. Increase the maximum contribution limit to an HSA to match deductible and out-of-pocket expense limitation (a) Self-Only coverage Subparagraph (A) of section 223(b)(2) is amended by striking $2,250 and inserting the amount in effect under subsection (c)(2)(A)(ii)(I) . (b) Family coverage Subparagraph (B) of section 223(b)(2) is amended by striking $4,500 and inserting the amount in effect under subsection (c)(2)(A)(ii)(II) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 240. Child health savings account (a) In general Section 223 , as amended by this Act, is amended by adding at the end the following new subsection: (j) Child health savings accounts (1) In general In the case of an individual, in addition to any deduction allowed under subsection (a) for any taxable year, there shall be allowed as a deduction under this section an