Sec. 211. Repeal of tax on health savings accounts
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/bill/114/hr/3762/eas/section-211A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 223(f)(4)(A) of the Internal Revenue Code of 1986 is amended by striking 20 percent and inserting 10 percent . Section 220(f)(4)(A) of the Internal Revenue Code of 1986 is amended by striking 20 percent and inserting 15 percent . The amendments made by this section shall apply to distributions made after December 31, 2015.