to health reimbursement arrangements Section 105(h) of such Code is amended to read as follows: (h) Exclusion not applicable to health reimbursement arrangements Subsection (b) shall not apply to health reimbursement arrangements. . (3) Repeal of exclusions from income for Archer MSAs and FSAs Section 106 of such Code is amended by striking subsections (b), (e), and (g). (4) Termination of deduction for contributions to Archer MSAs Section 220(a) of such Code is amended by adding at the end the following: No amount shall be allowed as a deduction under the preceding sentence for any taxable year beginning after one year after the date of the enactment of this sentence. . (d) Bankruptcy protections Section 522 of title 11, United States Code, is amended by adding at the end the following new subsection: (r) For purposes of this section, any health savings account (as described in section 223 of the Internal Revenue Code of 1986) shall be treated in the same manner as an individual retirement account described in section 408 of such Code. . (e) Rollover of FSA, Archer MSA, HRA to health savings account Notwithstanding any other provision of law, if the remaining balance in a health flexible spending arrangement, Archer MSA, or health reimbursement arrangement is transferred to a health savings account before the end of any taxable year ending on or before one year after the date of the enactment of this Act, such transfer shall be treated as a rollover to the health savings account under section 223(f)(5) of the Internal Revenue Code of 1986 and the distribution from the health flexible spending arrangement, Archer MSA, or health reimbursement arrangement shall not be includible in gross income. (f) Effective dates (1) In general The amendments made by subsections (a) and (b) shall apply to taxable years beginning after the date of the enactment of this Act. (2) Termination of certain other health care related tax benefits The amendments made by subsection (c) shall apply to taxable years beginning after the date