; and (2) by adding at the end the following new subparagraph: (D) Medically necessary diapers and diapering supplies For purposes of this paragraph— (i) Medically necessary diapers The term medically necessary diaper means an absorbent garment that is washable or disposable worn by an individual who has attained 3 years of age and needs diapers because they are medically necessary, serve a preventative medical purpose, or are needed to correct or ameliorate defects or physical or mental illnesses or conditions which are diagnosed by a licenced health care provider. (ii) Diapering supplies The term diapering supplies means items, including diaper wipes and diaper creams necessary to ensure that a child using a medically necessary diaper is properly cleaned and protected from diaper rash. . (b) Archer MSAs Section 220(d)(2)(A) of such Code is amended by adding at the end the following: For purposes of this subparagraph, amounts paid for medically necessary diapers and diapering supplies (as defined in section 223(d)(2)(D)) shall be treated as paid for medical care. . (c) Health flexible spending arrangements and health reimbursement arrangements Section 106 of such Code is amended by adding at the end the following new subsection: (f) Reimbursements for medically necessary diapers and diapering supplies For purposes of this section and section 105, expenses incurred for medically necessary diapers and diapering supplies (as defined in section 223(d)(2)(D)) shall be treated as incurred for medical care. . (d) Effective dates (1) Distributions from health savings accounts The amendments made by subsections (a) and (b) shall apply to amounts paid after December 31, 2020. (2) Reimbursements The amendment made by subsection (c) shall apply to expenses incurred after December 31, 2020. D Closing the Meal Gap 30401. Short title This subtitle may be cited as the Closing the Meal Gap Act of 2020 . 30402. Amendments (a) Calculation of program benefits The Food and Nutrition Act of 2008 ( 7 U.S.C. 2011 et seq.) is amended—