Sec. 8009. Temporary allowance of payments for employment-related expenses under health savings accounts
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Section 223(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: In the case of any taxable year which begins after December 31, 2019, and before January 1, 2022, the term qualified medical expenses includes, with respect to an account beneficiary, any amounts paid by such beneficiary for employment-related expenses (as defined in section 21(b)(2)) which are incurred during such taxable year. . Section 21(c) of the Internal Revenue Code of 1986 is amended by inserting and any amounts paid or distributed out of a health savings account which are used exclusively to pay expenses described in section 223(d)(2)(E) which are incurred by the taxpayer during such taxable year before the period at the end of the second sentence.
The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2019.