; dental care items For purposes of this paragraph— (i) In general The term qualified medical expenses shall include amounts paid— (I) amounts paid under a direct primary care service arrangement, (II) amounts paid for exercise equipment, and (III) amounts paid for dental care items. (ii) Direct primary care service arrangement The term ‘direct primary care service arrangement’ means, with respect to any individual, an arrangement under which such individual is provided medical care (as defined in section 213(d)) consisting solely of primary care services provided by primary care practitioners (as defined in section 1833(x)(2)(A) of the Social Security Act, determined without regard to clause (ii) thereof), if the sole compensation for such care is a fixed periodic fee. (iii) Exercise or fitness equipment The term exercise or fitness equipment means devices such as motorized treadmills, stair climbers or step machines, stationary bicycles, rowing machines, weight machines, circuit training equipment, cardiovascular equipment, strength equipment, or other similar equipment. (iv) Dental care items The term dental care items includes manual or electric toothbrush, dental floss, and dental mouthwash. . (b) Effective date The amendment made by this section shall apply to plan years ending after the date of the enactment of this Act. 10. Prohibition on use of funds for elective abortions (a) In general Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986, as amended by the preceding sections of this Act, is amended by adding at the end the following new subparagraph: (F) Prohibition on use of funds for elective abortions For purposes of this paragraph— (i) Payments for health insurance with abortion coverage The term qualified medical expenses shall not include amounts paid for insurance that includes coverage for abortions. (ii) Payments For Abortions The term qualified medical expense shall not include amounts paid for an abortion. (iii) Abortion The term abortion means the use or prescription of any