issuers offering qualified health plans on an Exchange for such period in the county in which the applicable individual resides. (B) Aggregation rules For purposes of subparagraph (A), all health insurance issuers treated as a single employer under subsection (a) or (b) of section 52, or subsection (m) or (o) of section 414, shall be treated as a single health insurance issuer. . (c) Effective date The amendments made by this section shall apply to months beginning after the date of the enactment of this Act. 3. Repeal of distributions for medicine qualified only if for prescribed drug or insulin (a) HSAs Subparagraph (A) of section 223(d)(2) of the Internal Revenue Code of 1986 is amended by striking the last sentence. (b) Archer MSAs Subparagraph (A) of section 220(d)(2) of the Internal Revenue Code of 1986 is amended by striking the last sentence. (c) Health flexible spending arrangements and health reimbursement arrangements Section 106 of the Internal Revenue Code of 1986 is amended by striking subsection (f). (d) Effective dates (1) Distributions from savings accounts The amendments made by subsections (a) and (b) shall apply to amounts paid with respect to taxable years beginning after December 31, 2016. (2) Reimbursements The amendment made by subsection (c) shall apply to expenses incurred with respect to taxable years beginning after December 31, 2017. 4. Repeal of limitation on health flexible spending arrangements under cafeteria plans (a) In general Section 125 of the Internal Revenue Code of 1986 is amended— (1) by striking subsection (i)