made by this section shall apply to distributions made after December 31, 2017. 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 (i). (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 213. Repeal of tax on prescription medications Subsection (j) of section 9008 of the Patient Protection and Affordable Care Act is amended to read as follows: (j) Repeal This section shall apply to calendar years beginning after December 31, 2010, and ending before January 1, 2018. . 214. Repeal of medical device excise tax (a) In general Chapter 32 of the Internal Revenue Code of 1986 is amended by striking subchapter E. (b) Effective date The amendment made by this section shall apply to sales in calendar quarters beginning after December 31, 2017. 215. Repeal of health insurance tax Subsection (j) of section 9010 of the Patient Protection and Affordable Care Act is amended to read as follows: (j) Repeal This section shall apply to calendar years beginning after December 31, 2013, and ending before January 1, 2017. . 216. Repeal of elimination of deduction for expenses allocable to medicare part D subsidy (a) In general Section 139A of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: This section shall not be taken into account for purposes of determining whether any deduction is allowable with respect to any cost taken into account in determining such payment. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 217. Repeal of chronic care tax (a) In general Subsection (a) of section 213 of the Internal Revenue Code of 1986 is amended by striking 10 percent and inserting 7.5 percent . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 218. Repeal of Medicare tax