inserting the following: person, be the basis in the hands of the decedent. . (b) Effective date The amendments made by this section to property acquired or passed after the date of enactment of this Act. 204. Medicare payroll tax (a) In general Section 3101(b)(2) of the Internal Revenue Code of 1986 is amended by striking 0.9 percent and inserting 4 percent . (b) Effective date The amendments made by this section shall apply with respect to taxable years beginning after the date of the enactment of this Act. 205. Net investment income tax (a) In general Section 1411(a) of the Internal Revenue Code of 1986 is amended by striking 3.8 percent each place such term appears and inserting 6.9 percent . (b) Effective date The amendments made by this section shall apply with respect to taxable years beginning after the date of the enactment of this Act. 206. Termination of health savings accounts Section 223(a) of the Internal Revenue Code of 1986 is amended by inserting after during such taxable year the following: and before December 31, 2019 . 207. Termination of flexible spending arrangements Section 125(i)(1) of the Internal Revenue Code of 1986 is amended by striking may not elect for any taxable year to have salary reduction contributions in excess of $2,500 made to such arrangement and inserting the following: may not elect to have salary reduction contributions made to such arrangement— (A) for taxable years beginning before January 1, 2020, in excess of $2,500, and (B) for taxable years beginning after December 31, 2019, in excess of $0. . 208. Increase in excise tax on small cigars and cigarettes and other tobacco products (a) Small cigars Section 5701(a)(1) of the Internal Revenue Code of 1986 is amended by striking $50.33 and inserting $100.66 . (b) Cigarettes Section 5701(b) of such Code is amended— (1) by striking $50.33 in paragraph (1) and inserting $100.66 , and (2) by striking $105.69 in paragraph (2) and inserting $211.38 . (c) Pipe tobacco Section 5701(f) of the Internal Revenue Code of 1986 is