for a specified family member (as defined in section 106(h)(2)) of the account beneficiary, such expense shall be treated for purposes of this section in the same manner as if such expense were paid for a dependent (within the meaning of subparagraph (A)) of such account beneficiary. . (c) Archer MSAs Section 220(d)(2) of such Code is amended by adding at the end the following new subparagraph: (D) Alcohol and drug addiction treatment for family members In the case of any amount paid for alcohol and drug addiction treatment (as defined in section 106(h)(3)) for a specified family member (as defined in section 106(h)(2)) of an account holder, such expense shall be treated for purposes of this section in the same manner as if such expense were paid for a dependent (within the meaning of subparagraph (A)) of such account holder. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.