the associated chronic condition specified in such Appendix for the purpose of preventing the exacerbation of such chronic condition or the development of a secondary condition, including any amendment, addition, removal, or other modification made by the Secretary (pursuant to the authority granted to the Secretary under paragraph (2)(C)) to the items or services specified in such Appendix subsequent to the date of enactment of this subparagraph. . (b) Effective date The amendments made by this section shall apply to months in taxable years beginning after December 31, 2025. 4. Contributions permitted if spouse has health flexible spending arrangement (a) Contributions permitted if spouse has a health flexible spending arrangement Section 223(c)(1)(B) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (ii), by striking the period at the end of clause (iii) and inserting , and , and by adding at the end the following new clause: (iv) coverage under a health flexible spending arrangement of the spouse of the individual for any plan year of such arrangement if the aggregate reimbursements under such arrangement for such year do not exceed the aggregate expenses which would be eligible for reimbursement under such arrangement if such expenses were determined without regard to any expenses paid or incurred with respect to such individual. . (b) Effective date The amendment made by this section shall apply to plan years beginning after December 31, 2025. 5. FSA and HRA terminations or conversions to fund HSAs (a) In general Section 106(e)(2) of the Internal Revenue Code of 1986 is amended to read as follows: (2) Qualified HSA distribution For purposes of this subsection— (A) In general The term qualified HSA distribution means, with respect to any employee, a distribution from a health flexible spending arrangement or health reimbursement arrangement of such employee contributed directly to a health savings account of such employee if— (i) such distribution is made in connection with