131(b) of the Health Care Fairness for All Act . . (c) Clerical amendment The table of parts for subchapter F of chapter 1 of such Code is amended by adding at the end the following new item: Part IX. Roth health savings accounts . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 202. Elimination of medical expense deduction Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f) Termination Except in the case of long-term care premiums (as defined in subsection (d)(10)), subsection (a) shall not apply to any amounts paid during any taxable year beginning after December 31, 2023. . 203. Treatment of HSA after death of account beneficiary (a) In general Section 223(f)(8) of the Internal Revenue Code of 1986 is amended to read as follows: (8) Treatment after death of account beneficiary If an individual acquires an account beneficiary’s interest in a health savings account by reason of the death of the account beneficiary, such health savings account shall be treated as if the individual were the account beneficiary. . (b) Effective date The amendment made by this section shall apply with respect to interests acquired after the date of the enactment of this Act. 204. Treatment of direct patient care arrangements (a) HSAs (1) Roth HSA Section 530A(c)(2)(A) of the Internal Revenue Code of 1986, as added by section 201 of this Act, is amended by adding at the end the following: Such term shall include the payment of a monthly or other prepaid amount for the furnishing (or access to the furnishing) by a physician or group of physicians of physician professional services (and ancillary services). . (2) HSA Section 223(d)(2)(A) of such Code is amended by adding at the end the following: The term qualified medical expenses shall include the payment of a monthly or other prepaid amount for the furnishing (or access to the furnishing) by a physician or group of physicians of physician