paid for medical care. . (c) Health flexible spending arrangements and health reimbursement arrangements Section 106 of such Code is amended by adding at the end the following new subsection: (h) Reimbursements for diapers For purposes of this section and section 105, expenses incurred for diapers shall be treated as incurred for medical care. . (d) Dependent care assistance and dependent care flexible spending arrangements Section 129(e)(1) of such Code is amended by adding at the end the following: Such term shall include expenses incurred for diapers. . (e) Limited purpose flexible spending arrangements and health reimbursement arrangements Section 223(c)(1)(B) of such Code 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 flexible spending arrangement, or health reimbursement arrangement, that pays or reimburses for coverage described in clause (ii) (other than long-term care services and, in the case of a flexible spending arrangement, other than through insurance). Coverage shall not fail to be treated as coverage described in the preceding sentence solely by reason of paying or reimbursing expenses incurred for diapers. . (f) Effective dates (1) Distributions from health savings accounts The amendments made by subsections (a) and (b) shall apply to amounts paid after December 31, 2022. (2) Reimbursements The amendment made by subsections (c) and (d) shall apply to expenses incurred after December 31, 2022. (3) Limited purpose HSA and HRA The amendments made by subsection (e) shall apply to months beginning after December 31, 2022. 4. Prohibition of retail sales taxes A State, or unit of local government of a State, may not impose a sales and use tax on the retail purchase of diapers.