apply to taxable years beginning after the date of the enactment of this Act. 4. Allowance of distributions for prescription and over-the-counter medicines and drugs (a) HSAs Paragraph (2)(A) of section 223(c) of the Internal Revenue Code of 1986, as redesignated by section 3, is amended by adding at the end the following: The term qualified medical expenses shall include an amount paid for any prescription or over-the-counter medicine or drug. . (b) Archer MSAs Section 220(d)(2)(A) of the Internal Revenue Code of 1986 is amended— (1) by striking section 223(d)(2)(D) and inserting section 223(c)(2)(B) , and (2) by adding at the end the following: The term qualified medical expenses 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 of the Internal Revenue Code of 1986 is amended to read as follows: (f) Reimbursements for prescription and over-the-Counter 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 the date of the enactment of this Act. (2) Reimbursements The amendment made by subsection (c) shall apply to expenses incurred in plan years beginning after the date of the enactment of this Act. 5. Purchase of health insurance from HSA (a) In general Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986, as redesignated by section 3, is amended— (1) by striking subparagraphs (B) and (C), and (2) by redesignating subparagraph (D) as subparagraph (B). (b) Conforming amendment Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding sections of this Act, is further amended by