HSAs and FSAs— Any provision of, or amendment made by, the Patient Protection and Affordable Care Act (
Public Law 111–148) or the Health Care and Education Reconciliation Act of 2010 (
Public Law 111–152) applying a requirement or restriction on a health savings account (within the meaning of
section 223(d) of the Internal Revenue Code of 1986) or a health flexible spending arrangement (within the meaning of
section 106(c) of the Internal Revenue Code of 1986) is repealed and the provisions of law amended by such provisions of the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 are restored or revived as if such Acts had not been enacted.