; and (B) by striking subparagraph (U) and inserting the following: (U) sections 223(f)(4) and 224(f)(4) (relating to additional tax on health savings account distributions and small business heath account distributions not used for qualified medical expenses), . (2) Paragraph (3) of section 35(g) of such Code is amended by striking or from a health savings account (as defined in section 223(d)) and inserting , a health savings account (as defined in section 223(d)), or a small business health account (as defined in section 224(d)) . (3) Paragraph (19) of section 62(a) of such Code is amended to read as follows: (19) Health savings accounts and small business health accounts The deductions allowed by sections 223 and 224. . (4) Subsection (d) of section 106 of such Code of 1986 is amended— (A) in the heading, by inserting and small business health accounts ; (B) in paragraph (1), by striking In general in the heading and inserting Health savings accounts ; (C) by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively