Sec. 511. Allow both spouses to make catch-up contributions to the same HSA account
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(3)of section 223(b) is amended by adding at the end the following new subparagraph: If— an individual and the individual's spouse have both attained age 55 before the close of the taxable year, and the spouse is not an account beneficiary of a health savings account as of the close of such year, the additional contribution amount shall be 200 percent of the amount otherwise determined under subparagraph (B). . The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.