Sec. 239. Increase the maximum contribution limit to an HSA to match deductible and out-of-pocket expense limitation
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Subparagraph
(A)of section 223(b)(2) is amended by striking $2,250 and inserting the amount in effect under subsection (c)(2)(A)(ii)(I) . Subparagraph
(B)of section 223(b)(2) is amended by striking $4,500 and inserting the amount in effect under subsection (c)(2)(A)(ii)(II) . The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.