Clerical amendments The table of sections for part VIII of subchapter F of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 530A. Medisave accounts. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after one year after the date of the enactment of this Act. 102. Consolidation of HSAs, HRAs, FSAs, and MSAs into Medisave accounts (a) Treatment of employer payments (1) Exclusion limited to self-funded major medical plan of employers Section 105(b) of the Internal Revenue Code of 1986 is amended by striking paid, and inserting paid under a self-funded major medical plan of the employer . (2) Exclusion not applicable to health reimbursement arrangements Subsection (h) of such Code is amended to read as follows: (h) Exclusion not applicable to health reimbursement arrangements Subsection (b) shall not apply to health reimbursement arrangements. . (3) Repeal of exclusions from income for Archer MSAs, FSAs, and HSAs (A) In general Section 106 of such Code is amended— (i) by striking subsections (b), (d), and (e), and (ii) by redesignating subsections (f) and (g) as subsections (d) and (e), respectively. (B) Exclusion from income for Medisave accounts Section 106 of such Code, as amended by subparagraph (A), is amended by inserting after subsection (a) the following: (b) Contributions to Medisave accounts (1) In general In the case of an employee who is an eligible individual (as defined in section 530A(c)(1)), amounts contributed by such employee’s employer to any Medisave account (as defined in section 530A(a)) of such employee shall be treated as employer-provided coverage for medical expenses under an accident or health plan to the extent such amounts do not exceed the limitations specified in clauses (ii) and (iii) of section 530A(a)(1)(A) (determined without regard to this subsection) which is applicable to such employee for such taxable year unless such employee is receiving and advance payment of the premium tax credit under