treat, or prevent disease and promote wellness. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 4. Fitness center membership as an allowable HSA expense (a) In general Subparagraph (A) of section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following: Such term shall include amounts paid for membership in a fitness center. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.