; or (B) the aggregate of the maximum charges permitted under paragraph (1) with respect to items and services included in such bundle. . (b) Effective date The amendments made by this section shall apply to charges imposed for items and services furnished on or after January 1, 2018. 502. Publishing of cash price for care paid through health savings accounts (a) Health Savings Accounts Section 223(f) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (9) Cash price transparency required for payments to health care providers (A) In general A payment to a health care provider with respect to the furnishing of health care items and services by such provider shall not be treated as a qualified medical expense unless health care provider provides for continuing disclosure (such as through posting on a publicly accessible website) of the cash price the health care provider charges for the furnishing of such items and services. (B) Form of disclosure The disclosure of prices under this subsection shall be in a form and manner specified by the Secretary of Health and Human Services, in consultation with the Secretary, and shall be designed— (i) to establish a single price for related items and services in a manner similar to the manner in which pricing and payment for such items and services is provided under the Medicare program under title XVIII of the Social Security Act, and (ii) to make it easy for consumers to compare the prices for similar items and services furnished by different providers. (C) Failure to furnish services or charge in excess of stated price A health care provider shall be treated as not meeting the requirement of subparagraph (A), in the case of items and services for which the provider is disclosing a cash price, if the provider— (i) refuses to furnish such items or services at the price listed, or (ii) charges more than the price listed for the furnishing of the items and services. . (b) Roth HSA Section 530A(c)(4) of such Code, as added by