amended by striking subsection (f) and by redesignating subsection (g) as 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, 2017. (2) Reimbursements The amendment made by subsection (c) shall apply to expenses incurred with respect to taxable years beginning after December 31, 2017. 209. Repeal of increase of tax on health savings accounts (a) HSAs Section 223(f)(4)(A) of the Internal Revenue Code of 1986 is amended by striking 20 percent and inserting 10 percent . (b) Archer MSAs Section 220(f)(4)(A) of the Internal Revenue Code of 1986 is amended by striking 20 percent and inserting 15 percent . (c) Effective date The amendments made by this section shall apply to distributions made after December 31, 2017. 210. Repeal of limitations on contributions to flexible spending accounts (a) In general Section 125 of the Internal Revenue Code of 1986 is amended by striking subsection (i). (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 211. Repeal of medical device excise tax Section 4191 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (d) Applicability The tax imposed under subsection (a) shall not apply to sales after December 31, 2017. . 212. Repeal of elimination of deduction for expenses allocable to medicare part D subsidy (a) In general Section 139A of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: This section shall not be taken into account for purposes of determining whether any deduction is allowable with respect to any cost taken into account in determining such payment. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 213. Repeal of increase in income threshold for determining medical care deduction (a) In general