Sec. 9004. INCREASE IN ADDITIONAL TAX ON DISTRIBUTIONS FROM HSAS AND ARCHER MSAS NOT USED FOR QUALIFIED MEDICAL EXPENSES

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## SEC. 9004 INCREASE IN ADDITIONAL TAX ON DISTRIBUTIONS FROM HSAS AND ARCHER MSAS NOT USED FOR QUALIFIED MEDICAL EXPENSES ###

(a)HSAs Section 223(f)(4)(A) of the Internal Revenue Code of 1986 is amended by striking “10 percent” and inserting “20 percent”. ###

(b)Archer MSAs Section 220(f)(4)(A) of the Internal Revenue Code of 1986 is amended by striking “15 percent” and inserting “20 percent”. ###

(c)Effective Date **[**[26 U.S.C. 220 note](/us/usc/t26/s220)**]** The amendments made by this section shall apply to distributions made after December 31, 2010.

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U.S. Code

Archer MSAs
§ 220

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Sec. 9004

INCREASE IN ADDITIONAL TAX ON DISTRIBUTIONS FROM HSAS AND ARCHER MSAS NOT USED FOR QUALIFIED MEDICAL EXPENSES

U.S.C.§ 220

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