to flexible spending accounts. Sec. 211. Repeal of medical device excise tax. Sec. 212. Repeal of elimination of deduction for expenses allocable to medicare part D subsidy. Sec. 213. Repeal of increase in income threshold for determining medical care deduction. Sec. 214. Repeal of Medicare tax increase. Sec. 215. Refundable tax credit for health insurance coverage. Sec. 216. Maximum contribution limit to health savings account increased to amount of deductible and out-of-pocket limitation. Sec. 217. Allow both spouses to make catch-up contributions to the same health savings account. Sec. 218. Special rule for certain medical expenses incurred before establishment of health savings account. Subtitle B—Repeal of certain consumer taxes Sec. 221. Repeal of tax on prescription medications. Sec. 222. Repeal of health insurance tax. Subtitle C—Repeal of Tanning Tax Sec. 231. Repeal of tanning tax. Subtitle D—Remuneration from Certain Insurers Sec. 241. Remuneration from certain insurers. Subtitle E—Repeal of Net Investment Income Tax Sec. 251. Repeal of net investment income tax. I Energy and Commerce A Patient Access to Public Health Programs 101. The Prevention and Public Health Fund (a) In general Subsection (b) of section 4002 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 300u–11 ), as amended by section 5009 of the 21st Century Cures Act, is amended— (1) in paragraph (2), by adding and at the end