after December 31, 2019. 4. Youth physical activities (a) Health savings accounts Section 223(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (5) Youth physical activities For purposes of this section, the term medical expenses includes registration costs, fees, and expenses associated with— (A) organized individual and team sports, (B) fitness and exercise, (C) recreation, and (D) other physical activities for youth who have attained age 4 but not age 18. . (b) Flexible spending arrangements Section 106 of such Code is amended by adding at the end the following: (h) Reimbursements for youth physical activities For purposes of this section and section 105, expenses incurred for youth physical activities (within the meaning of section 223(d)(5)) shall be treated as incurred for medical care. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 5. Youth sport providers (a) Establishment of relief fund The Secretary of the Treasury shall create a relief fund in the Treasury for youth sport providers. (b) Funding of relief fund Out of amounts in the Treasury not otherwise appropriated, there is appropriated to the relief fund established under subsection (a) such sums as may be necessary to carry out this section. (c) Distribution of funds (1) In general The Secretary shall disburse amounts from the relief fund established under subsection (a) in such a manner as— (A) to alleviate losses sustained as a result to COVID-19, (B) to be targeted to sustain existing organizations that may, without such assistance, fail or have to severally curtail operations, and (C) aim to maintain youth participation capacity. (2) Priority In making disbursements from the relief fund established under subsection (a), the Secretary shall give priority consideration to programs serving under-served communities. (3) Distribution rate The Secretary shall disburse amounts not less than the following percentages of the total amount in