(2)(A) is hospitalized or tests positive for COVID–19, the amount allowed as a deduction under subsection (a) shall, be 300 percent of the amount allowed as a deduction under subsection (a) without regard to this paragraph and paragraph (8). . (k) Effective date The amendments made by this Act shall apply to years ending after the date of the enactment of this Act. 3. Disallowance of costs for abortion (a) HSA Paragraph (2) of section 223(d) of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended by adding at the end the following new subparagraph: (I) Disallowance of costs for abortion Such term shall not include any amounts paid for any abortion or premiums of any health insurance that includes coverage of abortion, other than— (i) in the case of a physical disorder, physical injury, or physical illness which would, as certified by a physician, place the pregnant individual in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy itself, and (ii) in the case of a pregnancy resulting from an act of rape or incest. . (b) Archer MSA Paragraph (2) of section 220(d) of such, as amended by the preceding provisions of this Act, is amended by adding at the end the following new subparagraph: (H) Disallowance of costs for abortion Such term shall not include any amounts paid for any abortion or premiums of any health insurance that includes coverage of abortion, other than— (i) in the case of a physical disorder, physical injury, or physical illness which would, as certified by a physician, place the pregnant individual in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy itself, and (ii) in the case of a pregnancy resulting from an act of rape or incest. . (c) FSA Section 106 of such Code, as amended by the preceding provisions of this section, is amended by adding at the end the following: (l) Disallowance