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Code · BILL · 117th Congress · H.R. 53 (Introduced in House) — To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts dur... · Sec. 3

Sec. 3. No high deductible health plan required for health savings accounts

247 words·~1 min read·/bill/117/hr/53/ih/section-3

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Section 223(a) of the Internal Revenue Code of 1986 is amended by striking who is an eligible individual for any month during the taxable year . Section 223(b) of such Code is amended by striking paragraphs
(7)and (8). Section 223 of such Code is amended by striking subsection (c). Section 223(b)(1) of the Internal Revenue Code of 1986 is amended by striking the sum of the monthly and all that follows through eligible individual and inserting $9,000 (twice such amount in the case of a joint return) . Section 223(b) of such Code is amended by striking paragraphs (2), (3), and
(5)and by redesignating paragraphs
(4)and
(6)as paragraphs
(2)and (3), respectively. Section 223(b)(2) of such Code (as redesignated by subparagraph (A)) is amended by striking the last sentence. Section 223(d)(1)(A)(ii) is amended by striking the sum of and all that follows through the period at the end and inserting the dollar amount in effect under subsection (b)(1). . Section 223(g)(1) of such Code is amended— by striking Each dollar amount in subsections (b)(2) and (c)(2)(A) and inserting The dollar amount in subsection (b)(1) ; by striking thereof and all that follows through and inserting calendar year 2003 . ; and calendar year 1997 . by striking under subsections (b)(2) and (c)(2)(A) and inserting under subsection (b)(1) . The amendments made by this section shall apply with respect to months in taxable years beginning after the date of the enactment of this Act.
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