; and (8) in section 1943(a), by inserting and before January 1, 2019, after January 1, 2014, . 208. Repeal of DSH allotment reductions Section 1923(f) of the Social Security Act ( 42 U.S.C. 1396r–4(f) ) is amended by striking paragraphs (7) and (8). 209. Repeal of the tax on employee health insurance premiums and health plan benefits (a) In general Chapter 43 of the Internal Revenue Code of 1986 is amended by striking section 4980I. (b) Effective date The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2018. 210. Repeal of tax on over-the-counter medications (a) HSAs Subparagraph (A) of section 223(d)(2) of the Internal Revenue Code of 1986 is amended by striking Such term and all that follows through the period. (b) Archer MSAs Subparagraph (A) of section 220(d)(2) of the Internal Revenue Code of 1986 is amended by striking Such term and all that follows through the period. (c) Health flexible spending arrangements and health reimbursement arrangements Section 106 of the Internal Revenue Code of 1986 is amended by striking subsection (f). (d) Effective dates (1) Distributions from savings accounts The amendments made by subsections (a) and (b) shall apply to amounts paid with respect to taxable years beginning after December 31, 2016. (2) Reimbursements The amendment made by subsection (c) shall apply to expenses incurred with respect to taxable years beginning after December 31, 2016. 211. Repeal of tax on health savings accounts (a) HSAs Section 223(f)(4)(A) of the Internal Revenue Code of 1986 is amended by striking 20 percent and inserting 10 percent . (b) Archer MSAs Section 220(f)(4)(A) of the Internal Revenue Code of 1986 is amended by striking 20 percent and inserting 15 percent . (c) Effective date The amendments made by this section shall apply to distributions made after December 31, 2016. 212. Repeal of limitations on contributions to flexible spending accounts (a) In general Section 125 of the Internal Revenue Code of 1986 is amended by striking subsection