of such Code is amended— (1) by striking subparagraphs (B) and (C), and (2) by striking Qualified medical expenses .— and all that follows through The term and inserting Qualified medical expenses .—The term . (e) Cost-of-Living adjustment for catchup contributions Section 223(f)(1) of such Code (as redesignated by subsection (g)(3)) is amended by striking Each dollar amount in subsections (b)(2) and (c)(2)(A) and inserting In the case of a taxable year beginning after December 31, 2019, each dollar amount in paragraphs (1) and (2) of subsection (b) . (f) Cost-of-Living adjustment indexed to CPI medical care component Section 223(f) (as so redesignated) is amended by adding at the end the following new paragraph: (3) CPI medical care component (A) In general For purposes of paragraph (1), the cost-of-living adjustment determined under section 1(f)(3) for the calendar year shall be determined by substituting CPI medical care component for CPI . (B) CPI medical care component For purposes of subparagraph (A), the term CPI medical care component means the medical care component for the Consumer Price Index for All Urban Consumers published by the Department of Labor. . (g) Conforming amendments (1) Section 223(b) of such Code is amended by striking paragraphs (2), (5), and (8) and by redesignating paragraphs (3), (4), and (6) as paragraphs (2), (3), and (4), respectively. (2) Section 223(b)(3) of such Code (as redesignated by paragraph (1)) is amended by striking the last sentence. (3) Section 223 of such Code is amended by striking subsection (c) and redesignating subsections (d) through (h) as subsections (c) through (g), respectively. (4) Section 223(c)(1)(A) of such Code (as redesignated by paragraph (3)) is amended— (A) by striking subsection (f)(5) and inserting subsection (e)(5)