; (B) in clause (v), by striking the period at the end and inserting , and ; and (C) by adding at the end the following new clause: (vi) any contract which is a small business health account (as defined in section 224(d)). . (8) Paragraph (2) of section 877A(e) of such Code is amended by inserting a small business health account (as defined in section 224), after a health savings account (as defined in section 223) . (9) Subsection (a) of section 4973 of such Code is amended— (A) in paragraph (5), by striking or at the end; (B) by redesignating paragraph (6) as paragraph (7); and (C) by inserting after paragraph (5) the following new paragraph: (6) a small business health account (within the meaning of section 224(d)), or . (10) Section 4975 of such Code is amended— (A) in subsection (c), by adding at the end the following new paragraph: (7) Special rule for small business health accounts An individual for whose benefit a small business health account (within the meaning of section 224(d)) is established shall be exempt from the tax imposed by this section with respect to any transaction concerning such account (which would otherwise be taxable under this section) if, with respect to such transaction, the account ceases to be a small business health account by reason of the application of section 224(e) to such account. ; and (B) in paragraph (1) of subsection (e)— (i) by redesignating subparagraphs (F) and (G) as subparagraphs (G) and (H), respectively; and (ii) by inserting after subparagraph (E) the following new subparagraph: (F) a small business health account described in section 224(d), . (11) Subsection (a) of section 6051 of such Code is amended— (A) by redesignating paragraphs (13) through (17) as paragraphs (14) through (18), respectively