; and (2) if the supplemental application is approved, with respect to individuals aged 18 and older, such drug would not be subject to section 503(b)(1) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 353(b)(1) ). (b) Fee waiver The Secretary shall waive the fee under section 736(a)(1) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 379h(a)(1) ) with respect to a supplemental application that receives priority review under subsection (a). (c) Over-the-Counter availability Notwithstanding any other provision of law, with respect to individuals under age 18, a contraceptive drug that is eligible for priority review under subsection (a) shall be subject to section 503(b)(1) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 353(b)(1) ), including after approval of the supplemental application as described in subsection (a)(2). 3. Empowering women to make their own health decisions (a) Repeal of tax on over-the-Counter medications (1) H SA s Subparagraph (A) of section 223(d)(2) of the Internal Revenue Code of 1986 is amended by striking Such term and all that follows through the period. (2) Archer MSAs Subparagraph (A) of section 220(d)(2) of the Internal Revenue Code of 1986 is amended by striking Such term and all that follows through the period. (3) Health flexible spending arrangements and health reimbursement arrangements Section 106 of the Internal Revenue Code of 1986 is amended by striking subsection (f) and by redesignating subsection (g) as subsection (f). (4) Effective dates (A) Distributions from savings accounts The amendments made by paragraphs (1) and (2) shall apply to amounts paid with respect to taxable years beginning after December 31, 2019. (B) Reimbursements The amendment made by paragraph (3) shall apply to expenses incurred with respect to taxable years beginning after December 31, 2019. (b) Repeal of limitations on contributions to flexible spending accounts (1) In general Section 125 of the Internal Revenue Code of 1986 is amended by striking subsection (i). (2)