taxable year and subsequent taxable years. . (5) Failure of employer to make comparable contributions (A) Section 4980G(a) of such Code is amended by striking health savings account and inserting Medisave account . (B) Section 4980G(c) of such Code is amended by striking Archer MSAs and health savings accounts and inserting Medisave accounts . (6) W– 2 statements Section 6051(a) of such Code is amended— (A) by striking paragraph (11) and redesignating paragraphs (12) through (17) as paragraphs (11) through (16), respectively, and (B) by amending paragraph (11), as so redesignated, to read as follows: (11) the amount contributed to any Medisave account (as defined in section 530A) of such employee or such employee’s spouse, . (b) Other conforming amendments (1) Archer MSAs Section 220(a) of such Code is amended by adding at the end the following: No amount is allowed as a deduction under the preceding sentence for any taxable year beginning after one year after the date of the enactment of the Fair Care Act of 2020. . (2) Health savings accounts Section 223(a) of such Code is amended by adding at the end the following: No amount is allowed as a deduction under the preceding sentence for any taxable year beginning after one year after the date of the enactment of the Fair Care Act of 2020 . . (c) Rollover of FSA, Archer MSA, HSA to Medisave account Notwithstanding any other provision of law, if the remaining balance in a health flexible spending arrangement, Archer MSA, or health savings account is transferred to a Medisave account before the end of any taxable year ending on or before one year after the date of the enactment of the Fair Care Act of 2020 , such transfer shall be treated as a rollover to the Medisave account under section 530A(e)(5)(B) of the Internal Revenue Code of 1986 and the distribution from the health flexible spending arrangement, Archer MSA, or health savings account shall not be includible in gross income. (d) Effective date The amendments made by this section shall apply to taxable years