; 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 which is washable or disposable and which is worn, by an individual who has attained 3 years of age, because of medical necessity, to serve a preventative medical purpose, or to correct or ameliorate defects or physical or mental illnesses or conditions diagnosed by a licensed health care provider. (ii) Diapering supplies The term diapering supplies means items, including diaper wipes and diaper creams, necessary to ensure that an individual wearing medically necessary diapers is properly cleaned and protected from diaper rash. . (b) Archer MSAs Section 220(d)(2)(A) of the Internal Revenue Code of 1986 is amended by adding at the end the following: For purposes of this subparagraph, amounts paid for medically necessary diapers and diapering supplies (as such terms are 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 the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (h) 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 such terms are defined in section 223(d)(2)(D)) shall be treated as incurred for medical care. . (d) Effective dates (1) Distributions from certain 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.