condition caused by or arising from the pregnancy, and (ii) the treatment of any infection, injury, disease, or disorder that has been caused by or exacerbated by the performance of an abortion. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. C Medical expenses 221. Certain exercise equipment and physical fitness programs treated as medical care (a) In general Subsection (d) of section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (12) Exercise equipment and physical fitness activity (A) In general The term medical care shall include amounts paid— (i) for equipment for use in a program (including a self-directed program) of physical exercise or physical activity, (ii) to participate, or receive instruction, in a program of physical exercise, nutrition, or health coaching (including a self-directed program), and (iii) for membership at a fitness facility. (B) Overall dollar limitation (i) In general Amounts treated as medical care under subparagraph (A) shall not exceed $1,000 with respect to any individual for any taxable year. (ii) Exception Clause (i) shall not apply for purposes of determining whether expenses reimbursed through a health flexible spending arrangement subject to section 125(i)(1) are incurred for medical care. (C) Limitations related to sports and fitness equipment Amounts paid for equipment described in subparagraph (A)(i) shall be treated as medical care only— (i) if such equipment is utilized exclusively for participation in fitness, exercise, sport, or other physical activity programs, (ii) if such equipment is not apparel or footwear, and (iii) in the case of any item of sports equipment (other than exercise equipment), to the extent the amount paid for such item does not exceed $250. (D) Fitness facility For purposes of subparagraph (A)(iii), the term fitness facility means a facility— (i) which provides instruction in a program of physical