; and (II) by striking “ High deductible health plan ” in the heading of subparagraph (D) and inserting “ HSA-qualified health plan ”. (iii) Section 106(e) of such Code is amended— (I) by striking “ High deductible health plan ” in the heading of paragraph (3) and inserting “ HSA-qualified health plan ”; and (II) by striking “high deductible health plan” in paragraph (5)(B)(ii) and inserting “HSA-qualified health plan”. (b) Repeal of Medicare limitation on deduction for contributions (1) In general Subsection (b) of section 223 of such Code is amended by striking paragraph (7) and redesignating paragraph (8) as paragraph (7). (2) Conforming amendment Section 26(b)(2)(S) of such Code is amended by striking 223(b)(8)(B)(i)(II), and inserting 223(b)(7)(B)(i)(II), . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.