adding at the end the following new paragraph: (9) Increase in monthly limitations for taxable years 2020 and 2021 In the case of any month during a taxable year which begins after December 31, 2019, and before January 1, 2022, the dollar amount in effect under subparagraph (A) or (B) of paragraph (2) for such month shall be twice the amount otherwise applicable under such subparagraph, as determined— (A) before application of paragraph (3), (B) after application of subsection (g), and (C) without regard to this paragraph. . (b) Effective date The amendment made by this section shall apply with respect to taxable years beginning after December 31, 2019. 8009. Temporary allowance of payments for employment-related expenses under health savings accounts (a) In general Section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (E) Inclusion of employment-related expenses for taxable years 2020 and 2021 In the case of any taxable year which begins after December 31, 2019, and before January 1, 2022, the term qualified medical expenses includes, with respect to an account beneficiary, any amounts paid by such beneficiary for employment-related expenses (as defined in section 21(b)(2)) which are incurred during such taxable year. . (b) Conforming amendment Section 21(c) of the Internal Revenue Code of 1986 is amended by inserting and any amounts paid or distributed out of a health savings account which are used exclusively to pay expenses described in section 223(d)(2)(E) which are incurred by the taxpayer during such taxable year before the period at the end of the second sentence. (c) Effective date The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2019. 8010. Treatment of direct primary care service arrangements (a) In general Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Treatment of direct primary care service arrangements