Sec. 218. Special rule for certain medical expenses incurred before establishment of health savings account
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/bill/115/hr/1628/rh/section-218·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: If a health savings account is established during the 60-day period beginning on the date that coverage of the account beneficiary under a high deductible health plan begins, then, solely for purposes of determining whether an amount paid is used for a qualified medical expense, such account shall be treated as having been established on the date that such coverage begins. . The amendment made by this section shall apply with respect to coverage beginning after December 31, 2017.