202. Elimination of medical expense deduction Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Termination Except in the case of long-term care premiums (as defined in subsection (d)(10)), subsection (a) shall not apply to any amounts paid during any taxable year beginning after December 31, 2015. . 203. Treatment of HSA after death of account beneficiary (a) In general Section 223(f)(8) of the Internal Revenue Code of 1986 is amended to read as follows: (8) Treatment after death of account beneficiary If an individual acquires an account beneficiary’s interest in a health savings account by reason of the death of the account beneficiary, such health savings account shall be treated as if the individual were the account beneficiary. . (b) Effective date The amendment made by this section shall apply with respect to interests acquired after the date of the enactment of this Act. 204. Treatment of concierge medicine (a) HSAs (1) Roth HSA Section 530A(c)(2)(A) of the Internal Revenue Code of 1986, as added by section 201(a) of this Act, is amended by adding at the end the following: Such term shall include the payment of a monthly or other prepaid amount for the furnishing (or access to the furnishing) by a physician or group of physicians of physician professional services (and ancillary services). . (2) HSA Section 223(d)(2)(A) of such Code is amended by adding at the end the following: Such term shall include the payment of a monthly or other prepaid amount for the furnishing (or access to the furnishing) by a physician or group of physicians of physician professional services (and ancillary services). . (b) Not treated as health insurance coverage (1) In general For purposes of title XXVII of the Public Health Service Act ( 42 U.S.C. 300gg ), subtitle B of title I of the Employee Retirement and Income Security Act of 1974 ( 29 U.S.C. 1021 et seq.), PPACA, and this Act, the offering of concierge medicine shall not be treated as the offering of