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 account (as defined in section 223(d)) of such employee shall be treated as employer-provided coverage for medical expenses under an accident or health plan. . (2) In general The amendment made by this subsection shall apply with respect to taxable years beginning after the date of the enactment of this Act.