223(d)(2) of such Code, as amended by paragraph (1), is amended by adding at the end the following: (F) Dietary nutritional supplement Amounts paid for a dietary supplement (as defined in section 201(ff) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 321(ff) ) shall be treated as amounts paid for medical care. . (c) Premiums for certain exchange health plans Subparagraph (B) of section 223(d)(2) of such Code is amended to read as follows: (B) Health insurance may not be purchased from account (i) In general Subparagraph (A) shall not apply to any payment for insurance. (ii) Exception relating to premiums for certain exchange health plans (I) In general Clause (i) shall not apply in the case of a taxpayer who, but for the limitation relating to household income, would be an applicable taxpayer for purposes of the premium assistance credit under section 36B. (II) Limitation The amount taken into account under this clause for any coverage month (as defined in section 36B(c)(2)) may not exceed the amount specified in section 36B(b)(2)(A). . (d) Repeal of requirement that health plan be high deductible (1) Eligible individual Paragraph (1) of section 223(c) of such Code is amended to read as follows: (1) Eligible individual (A) In general The term eligible individual means, with respect to any month, any individual if such individual is covered under a health plan as of the first day of such month. (B) Exclusion of certain plans Such term does not include a health plan if substantially all of its coverage is— (i) coverage for any benefit provided by permitted insurance, (ii) coverage (whether through insurance or otherwise) for accidents, disability, dental care, vision care, long-term care, or (in the case of plan years beginning on or before December 31, 2021) telehealth and other remote care, and (iii) for taxable years beginning after December 31, 2006, coverage under a health flexible spending arrangement during any period immediately following the end of a plan year of such arrangement during which