section 125(i)(1) are incurred for medical care. (C) Limitations related to sports and fitness equipment Amounts paid for equipment described in subparagraph (A)(i) shall be treated as medical care only— (i) if such equipment is utilized exclusively for participation in fitness, exercise, sport, or other physical activity programs, (ii) if such equipment is not apparel or footwear, and (iii) in the case of any item of sports equipment (other than exercise equipment), to the extent the amount paid for such item does not exceed $250. (D) Fitness facility For purposes of subparagraph (A)(iii), the term fitness facility means a facility— (i) which provides instruction in a program of physical exercise, offers facilities for the preservation, maintenance, encouragement, or development of physical fitness, or serves as the site of such a program of a State or local government, (ii) which is not a private club owned and operated by its members, (iii) which does not offer golf, hunting, sailing, or riding facilities, (iv) whose health or fitness facility is not incidental to its overall function and purpose, and (v) which is fully compliant with the State of jurisdiction and Federal anti-discrimination laws. . (b) Limitation not To apply for certain purposes (1) Health savings accounts Subparagraph (A) of section 223(c)(2) of the Internal Revenue Code of 1986, as amended and redesignated by subtitle B, is further amended by inserting , determined without regard to paragraph (12)(B) thereof) after medical care (as defined in section 213(d) . (2) Archer MSAs Subparagraph (A) of section 220(d)(2) of the Internal Revenue Code of 1986, as amended by subtitle B, is further amended by inserting , determined without regard to paragraph (12)(B) thereof after medical care (as defined in section 213(d) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 222. Certain nutritional and dietary supplements to be treated as medical care (a) In