is amended by striking section 213(d)(1) in the last sentence and inserting section 105(f)(1) . (D) Section 105(b) is amended by striking section 213(d) and inserting section 105(f) . (E) Section 139D is amended by striking section 213 and inserting section 223 . (F) Section 162(l)(2) is amended by striking section 213(d)(10) and inserting section 105(f)(7) . (G) Section 220(d)(2)(A) is amended by striking section 213(d) and inserting section 105(f) . (H) Section 223(d)(2)(A) is amended by striking section 213(d) and inserting section 105(f) . (I) Section 419A(f)(2) is amended by striking section 213(d) and inserting section 105(f) . (J) Section 501(c)(26)(A) is amended by striking section 213(d) and inserting section 105(f) . (K) Section 2503(e) is amended by striking section 213(d) and inserting section 105(f) . (L) Section 4980B(c)(4)(B)(i)(I) is amended by striking section 213(d) and inserting section 105(f) . (M) Section 6041(f) is amended by striking section 213(d) and inserting section 105(f) . (N) Section 7702B(a)(2) is amended by striking section 213(d) and inserting section 105(f) . (O) Section 7702B(a)(4) is amended by striking section 213(d)(1)(D) and inserting section 105(f)(1)(D) . (P) Section 7702B(d)(5) is amended by striking section 213(d)(10) and inserting section 105(f)(7) . (Q) Section 9832(d)(3) is amended by striking section 213(d) and inserting section 105(f) . (2) Section 72(t)(2)(B) is amended to read as follows: (B) Medical expenses Distributions made to an individual (other than distributions described in subparagraph (A), (C), or (D) to the extent such distributions do not exceed the excess of— (i) the expenses paid by the taxpayer during the taxable year, not compensated for by insurance or otherwise, for medical care (as defined in 105(f)) of the taxpayer, his spouse, or a dependent (as defined in section 7706, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof), over (ii) 10 percent of the taxpayer’s adjusted gross income. . (3) Section 162(l) is amended