; high deductible health plan (a) In general Section 223 of the Internal Revenue Code of 1986 is amended by striking subsections (c) and (g) and by redesignating subsections (d), (e), (f), and (h) as subsections (c), (d), (e), and (f), respectively. (b) Effective date The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act. 5. Health Savings Account (a) In general Subparagraph (A) of section 223(c)(1) of the Internal Revenue Code of 1986, as amended by the preceding sections of this Act, is amended to read as follows: (A) Except in the case of a rollover contribution described in subsection (e)(5) or section 220(f)(5), no contribution will be accepted unless it is in cash. . (b) Effective date The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act. 6. Qualified medical expenses (a) Repeal of purchase of health insurance limitation Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986, as redesignated by the preceding provisions of this Act, is amended to read as follows: (2) Qualified medical expenses (A) In general The term qualified medical expenses means, with respect to an account beneficiary, amounts paid by such beneficiary for medical care (as defined in section 213(d)) for such individual, the spouse of such individual, any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, but only to the extent such amounts are not compensated for by insurance or otherwise. (B) Menstrual care products For purposes of this paragraph— (i) In general Amounts paid for menstrual care products shall be treated as paid for medical care. (ii) Definition The term menstrual care product means a tampon, pad, liner, cup, sponge, or similar product used by individuals with respect to menstruation or other genital-tract secretions. . (b) Effective date The amendment made by this section shall apply to taxable years