equal to or in excess of the amount described in subparagraph (A)(i)(I). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. III Improving coverage under tax-preferred health accounts 301. Allowance of distributions for prescription and over-the-counter medicines and drugs (a) HSAs Section 223(d)(2)(A) is amended by striking the last sentence thereof and inserting the following: Such term shall include an amount paid for any prescription or over-the-counter medicine or drug. . (b) Archer MSAs Section 220(d)(2)(A) is amended by striking the last sentence thereof and inserting the following: Such term shall include an amount paid for any prescription or over-the-counter medicine or drug. . (c) Health flexible spending arrangements and health reimbursement arrangements Subsection (f) of section 106 is amended to read as follows: (f) Reimbursements for all medicines and drugs For purposes of this section and section 105, reimbursement for expenses incurred for any prescription or over-the-counter medicine or drug shall be treated as a reimbursement for medical expenses. . (d) Effective dates (1) Distributions from savings accounts The amendments made by subsections (a) and (b) shall apply to amounts paid in taxable years beginning after December 31, 2019. (2) Reimbursements The amendment made by subsection (c) shall apply to expenses incurred in plan years beginning after December 31, 2019. 302. Purchase of health insurance from HSA account (a) In general Paragraph (2) of section 223(d), as amended by section 301, is amended— (1) by striking and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual in subparagraph (A) and inserting any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, and any child (as defined in section 152(f)(1)) of such individual who has