in 2020 Subparagraph (B) shall not apply to amounts paid during calendar year 2020 for premiums for coverage under a high deductible health plan for any month for which the health plan of the individual— (i) is not an employer-sponsored health plan, and (ii) does not include coverage for abortions (other than any abortion necessary to save the life of the mother or any abortion with respect to a pregnancy that is the result of an act of rape or incest). . (3) FSA Section 106 of such Code, as amended by subsection (a), is amended by adding at the end the following: (i) Health insurance premiums for those not eligible for employer-Sponsored coverage in 2020 and 2021 A plan shall not fail to be treated as a health flexible spending arrangement under this section merely because such plan provides for a distribution during calendar year 2020 or 2021 for premiums for coverage for medical expenses under an accident or health plan of a plan beneficiary if the beneficiary is not eligible for coverage by an employer-sponsored health plan. The preceding sentence shall only apply if the coverage does not include coverage for abortions (other than any abortion necessary to save the life of the mother or any abortion with respect to a pregnancy that is the result of an act of rape or incest). . (c) HSAs without high deductible health plans for 2020 and 2021 Section 223 of such Code is amended by adding at the end the following: (i) Special rule for calendar years 2020 and 2021 (1) In general Notwithstanding subsection (c)(1)(A) and subject to paragraph (2), for calendar years 2020 and 2021, the term eligible individual means, with respect to any month, any individual if the individual is covered under any health plan, including any the following: (A) Government sponsored programs Coverage under— (i) The Medicare program under part A of title XVIII of the Social Security Act. (ii) The Medicaid program under title XIX of the Social Security Act. (iii) The CHIP program under title XXI of the Social Security Act or under a