; and (2) by inserting the following new subparagraph: (B) insurance consisting of coverage for any excepted benefits described in section 9832(c), . (b) Effective date The amendments made by this section shall apply to taxable years after the date of the enactment of this Act. 3. On-site employee clinics and retail clinics (a) In general Paragraph (1) of section 223(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Special rule for qualified items and services (i) In general For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan for purposes of subparagraph (A)(ii) merely because the individual is eligible to receive, or receives, qualified items and services at— (I) a healthcare facility located at a facility owned or leased by the employer of the individual (or of the individual’s spouse), or operated primarily for the benefit of such employer’s employees, or (II) a retail health clinic. (ii) Qualified items and services defined For purposes of this subparagraph, the term qualified items and services means the following: (I) Primary care including physical examination. (II) Immunizations, including injections of antigens provided by employees. (III) Drugs or biologicals other than a prescribed drug (as such term is defined in section 213(d)(3)). (IV) Treatment for injuries occurring in the course of employment. (V) Tests for conditions or infectious diseases. (VI) Management of medically complex chronic conditions. (VII) Drug testing. (VIII) Hearing or vision screenings and related services. (IX) Other similar items and services. (iii) Retail health clinic defined For purposes of this subparagraph, the term retail health clinic means a health care facility located within a supermarket, pharmacy, or similar retail establishment that offers urgent care by a licensed healthcare provider. (iv) Aggregation For purposes of clause (i), all persons treated as a single employer under subsection (b), (c), (m), or