Sec. 3. Allowing HSA rollover to child or parent of account holder
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Subparagraph
(A)of section 223(f)(8) of the Internal Revenue Code of 1986 is amended— by inserting child, parent, or grandparent after surviving spouse , by inserting child, parent, or grandparent, as the case may be, after the spouse , by inserting after , child, parent, or grandparent in the heading thereof, and spouse by adding at the end the following: In the case of a child who acquires such beneficiary’s interest and with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins, such health savings account shall be treated as a child health savings account of the child. . The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.