of the Qualified Health Savings Account Distribution Act of 2018 ). . (b) Conversion to HSA-Compatible arrangement for remainder of plan year Section 223(c)(1)(B)(iii) of such Code is amended to read as follows: (iii) coverage under a health flexible spending arrangement or health reimbursement arrangement for the portion of the plan year after a qualified HSA distribution (as defined in section 106(e)(2) determined without regard to subparagraph (A)(ii) thereof) is made, if the terms of such arrangement which apply for such portion of the plan year are such that, if such terms applied for the entire plan year, then such arrangement would not be taken into account under subparagraph (A)(ii) of this paragraph for such plan year, and . (c) Inclusion of qualified HSA distributions on W–2 (1) In general Section 6051(a) of such Code is amended by striking and at the end of paragraph (16), by striking the period at the end of paragraph (17) and inserting , and , and by inserting after paragraph (17) the following new paragraph: (18) the amount of any qualified HSA distribution (as defined in section 106(e)(2)) with respect to such employee. . (2) Conforming amendment Section 6051(a)(12) of such Code is amended by inserting (other than any qualified HSA distribution, as defined in section 106(e)(2)) before the comma at the end. (d) Effective date The amendments made by this section shall apply to distributions made after December 31, 2018, in taxable years ending after such date.