shall apply to taxable years beginning after the date of the enactment of this Act. III Improving coverage under tax-preferred health accounts 301. Purchase of health insurance from HSA account (a) In general Paragraph (2) of section 223(d) is amended— (1) by striking and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual in subparagraph (A) and inserting any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, and any child (as defined in section 152(f)(1)) of such individual who has not attained the age of 27 before the end of such individual's taxable year