; and (II) meets or exceeds the quality standards for diapers commercially available through retail sale in the following categories: (aa) Absorbency (with acceptable rates for first and second wetting). (bb) Waterproof outer cover. (cc) Flexible leg openings. (dd) Refastening closures. (ii) Diapering supplies The term diapering supplies means items, including diaper wipes and diaper creams, necessary to ensure that an individual wearing medically necessary diapers is properly cleaned and protected from diaper rash. . (b) Archer MSAs The last sentence of section 220(d)(2)(A) of such Code is amended by inserting , medically necessary diapers (as defined in section 223(d)(2)(E)), and diapering supplies (as defined in section 223(d)(2)(E)) after menstrual care products (as defined in section 223(d)(2)(D)) . (c) Health flexible spending arrangements and health reimbursement arrangements Section 106(f) of such Code is amended— (1) by inserting , medically necessary diapers (as defined in section 223(d)(2)(E)), and diapering supplies (as defined in section 223(d)(2)(E)) after menstrual care products (as defined in section 223(d)(2)(D)) ; and (2) in the heading, by inserting , medically necessary diapers, and diapering supplies after menstrual care products . (d) Effective dates (1) Distributions from certain accounts The amendments made by subsections (a) and (b) shall apply to amounts paid after December 31, 2024. (2) Reimbursements The amendment made by subsection (c) shall apply to expenses incurred after December 31, 2024.