; and (C) by striking under subsections (b)(2) and (c)(2)(A) and inserting under subsection (b)(1) . (8) The table of sections for part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended in the item relating to section 223 by striking savings and inserting freedom . (g) Effective date The amendments made by this section shall apply with respect to months in taxable years beginning after the date of the enactment of this Act. 3. Exclusion for employer contributions to health freedom accounts (a) Employer exclusion (1) In general The Internal Revenue Code of 1986 is amended by inserting after section 106 the following new section: 106A. Contributions by employers to health freedom accounts In the case of any employee hired by an employer on or after the date that is 5 years after the date of the enactment of this section, gross income of such employee does not include amounts contributed by such employer to a health freedom account of such employee. . (2) Exclusion for contributions by employer to accident and health plans Section 106 of such Code is amended by adding at the end the following new subsection: (h) Termination In the case of any employee hired by an employer on or after the date that is 5 years after the date of the enactment of this section, this section shall not apply to coverage provided by such employer with respect to such employee. . (3) Conforming amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by striking the item relating to section 106 and inserting the following: Sec. 106A. Contributions by employers to health freedom accounts. . (4) Effective date The amendments made by this subsection shall apply with respect to employees hired on or after the date that is 5 years after the date of the enactment of this Act. (b) Transition rule (1) In general Section 106(d)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1) In general Amounts contributed by an employee’s employer to any health freedom