; and (B) by striking subsection (b). (e) Social Security Act Section 1937(b)(6)(A) of the Social Security Act ( 42 U.S.C. 1396u–7(b)(6)(A) ) is amended by striking 2705(a) and inserting 2726(a) . (f) Effective date Except as provided in section 102(d)(2), this section and the amendments made by this section shall take effect on the date of enactment of this Act and shall apply to plan years and taxable years beginning after such date of enactment. II Taxation reform A Equalizing tax treatment of non-Employer provided health insurance 201. Tax deduction for health insurance premiums (a) In general Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by redesignating section 224 as section 225 and by inserting after section 222 the following new section: 224. Health insurance premiums (a) In general There shall be allowed as a deduction the amount of premiums paid by the taxpayer for health insurance coverage (as defined in section 9832) of the taxpayer, the taxpayer's spouse, or any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of the taxpayer. (b) Coordination provisions (1) Premium assistance credit Subsection (a) shall not apply with respect to so much of any premium for which a credit has been allowed under section 36B. (2) Archer MSAs and HSAs Subsection (a) shall not apply with respect to any amount which is treated as a qualified medical expense under either section 220(d) or 223(c). (3) Deduction for medical expenses For purposes of determining the amount of the deduction under section 213, any amount for which a deduction is allowed under subsection (a) shall not be treated as an expense paid for medical care. . (b) Deduction available above the line Section 62(a) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (21) the following new paragraph: (22) Health insurance premiums The deduction allowed by section 224. . (c) Conforming amendments (1) Section 35(g)(2) of the