for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness. . (b) Exception for flexible spending accounts Section 125 is amended by redesignating subsections (k) and (l) as subsections (l) and (m), respectively, and by inserting after subsection (j) the following new subsection: (k) Special rule with respect to health flexible spending arrangements For purposes of applying this with respect to any health flexible spending arrangement, amounts described in section 213(d)(14) shall not be considered insurance. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.