years beginning in 2020 or 2021 without regard to choices made by participants. (2) Applicable rules For purposes of paragraph (1)— (A) subsections (b) and (c) shall apply with respect to such contributions, (B) the dollar limitation in subsection (i)(1) shall not apply with respect to such contributions, and (C) in the case of an eligible employer (as defined in subsection (j)(5)), the requirements of subsection (j) shall apply, except that such contributions shall be treated as in addition to contributions required under subsection (j)(3)(A). . (h) Expansion of allowable medical expenses for 2020 (1) HSA Section 223(d)(2) of such Code, as amended by the preceding provisions of this section, is amended by adding at the end the following: (H) Additional allowable medical expenses for 2020 For calendar year 2020, amounts paid for masks, testing supplies, pain relievers and fever reducing OTC products, and for child nutrition shall be treated as paid for medical care. . (2) Archer MSA Section 220(d)(2) of such Code, as amended by the preceding provisions of this section, is amended by adding at the end the following: (G) Additional allowable medical expenses for 2020 For calendar year 2020, amounts paid for masks, testing supplies, pain relievers and fever reducing OTC products, and for child nutrition shall be treated as paid for medical care. . (3) FSA Section 106 of such Code, as amended by the preceding provisions of this section, is amended by adding at the end the following: (k) Additional allowable medical expenses for 2020 For calendar year 2020, amounts paid for masks, testing supplies, pain relievers and fever reducing OTC products, and for child nutrition shall be treated as paid for medical care. . (i) Increase HSA and MSA contribution limits for 2020 (1) HSA Section 223(b) of such Code is amended by adding at the end the following: (9) Increase in contribution limits for 2020 In the case of any taxable year beginning in calendar year 2020, the amount allowed as a deduction under subsection (a) shall