; 42 U.S.C. 1396u–8 note) is repealed. 233. Members of health care sharing ministries eligible to establish health savings accounts (a) In general Section 223 is amended by adding at the end the following new subsection: (i) Application to health care sharing ministries For purposes of this section, membership in a health care sharing ministry (as defined in section 5000A(d)(2)(B)(ii)) shall be treated as coverage under a high deductible health plan. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 234. High deductible health plans renamed HSA qualified plans (a) In general Section 223 , as amended by this subtitle, is amended by striking high deductible health plan each place it appears and inserting HSA qualified health plan . (b) Conforming amendments (1) Section 106(e), as amended by this subtitle, is amended by striking high deductible health plan each place it appears and inserting HSA qualified health plan . (2) The heading for paragraph (2) of section 223(c) is amended by striking High deductible health plan and inserting HSA qualified health plan . (3) Section 408(d)(9) is amended— (A) by striking high deductible health plan each place it appears in subparagraph (C) and inserting HSA qualified health plan , and (B) by striking High deductible health plan in the heading of subparagraph (D) and inserting HSA qualified health plan . 235. Treatment of direct primary care service arrangements (a) In general Section 223(c) is amended by adding at the end the following new paragraph: (6) Treatment of direct primary care service arrangements An arrangement under which an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee— (A) shall not be treated as a health plan for purposes of paragraph (1)(A)(ii), and (B) shall not be treated as insurance for purposes of subsection (d)(2)(B). . (b) Effective date The amendment made by this section shall apply to taxable years