The amendment made by this section shall apply to taxable years beginning after December 31, 2019. 8012. Repeal of ceiling on deductible and out-of-pocket expenses under a high deductible health plan (a) In general Subparagraph (A) of section 223(c)(2) of the Internal Revenue Code of 1986 is amended to read as follows: (A) High deductible health plan The term high deductible health plan means a health plan which has an annual deductible which is not less than— (i) $1,000 for self-only coverage, and (ii) twice the dollar amount in clause (i) for family coverage. . (b) Conforming amendments (1) Subparagraph (D) of section 223(c)(2) of the Internal Revenue Code of 1986 is amended to read as follows: (D) Special rule for network plans In the case of a plan using a network of providers, such plan's annual deductible for services provided outside of such network shall not be taken into account for purposes of subsection (b)(2). . (2) Clause (ii) of section 223(g)(1)(B) of such Code is amended by striking each dollar amount in subsection (c)(2)(A) and inserting the dollar amount in subsection (c)(2)(A)(i) . (c) Effective date The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2019. 8013. On-site employee clinics (a) In general Paragraph (1) of section 223(c) of the Internal Revenue Code of 1986, as amended by section 8010 of this Act, is amended by adding at the end the following new subparagraph: (E) Special rule for qualified items and services (i) In general For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in subclauses (I) and (II) of such subparagraph merely because the individual is eligible to receive, or receives, qualified items and services— (I) at a healthcare facility located at a facility owned or leased by the employer of the individual (or of the individual's spouse), or (II) at a healthcare facility operated primarily for the benefit of employees of the employer of the individual (or