26 U.S.C. 223: Health savings accounts

2022

• Pub. L. 117–328, §4151(b), which directed the substitution of "(in the case of months or plan years to which paragraph (2)(E) applies)" for "(in the case of plan years beginning on or before December 31, 2021, or in the case of months beginning after March 31, 2022, and befor… Law text · (c)
• Pub. L. 117–103, §307(b), inserted ", or in the case of months beginning after March 31, 2022, and before January 1, 2023," after "December 31, 2021". Law text · (c)
• Pub. L. 117–328, §4151(a), substituted "In the case of—" and cls. (i) and (ii) for "In the case of plan years beginning on or before December 31, 2021, or in the case of months beginning after March 31, 2022, and before January 1, 2023,". Law text · (c)
• Pub. L. 117–103, §307(a), inserted "or in the case of months beginning after March 31, 2022, and before January 1, 2023," after "December 31, 2021,". Law text · (c)
• Pub. L. 117–169 added subpar. (G). Law text · (c)

2020

• Pub. L. 116–136, §3701(b), substituted "long-term care, or (in the case of plan years beginning on or before December 31, 2021) telehealth and other remote care" for "or long-term care". Law text · (c)
• Pub. L. 116–260, §102(c)(4)(A)(i), added subpar. (D). Law text · (c)
• Pub. L. 116–136, §3701(a), added subpar. (E). Law text · (c)
• Pub. L. 116–260, §102(c)(4)(A)(ii), added subpar. (F). Law text · (c)
• Pub. L. 116–136, §3702(a)(1), substituted "For purposes of this subparagraph, amounts paid for menstrual care products shall be treated as paid for medical care." for "Such term shall include an amount paid for medicine or a drug only if such medicine or drug is a prescribed drug… Law text · (d)
• Pub. L. 116–136, §3702(a)(2), added subpar. (D). Law text · (d)

2018

• Pub. L. 115–141, §401(a)(57), substituted "section 1861" for "section 1871". Law text · (c)
• Pub. L. 115–141, §401(a)(58), substituted "section 213(d))" for "section 213(d)". Law text · (d)

2017

• Pub. L. 115–97, §11051(b)(3)(E), substituted "clause (i) of section 121(d)(3)(C)" for "subparagraph (A) of section 71(b)(2)". Law text · (f)
• Pub. L. 115–97, §11002(d)(1)(V), substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)" in introductory provisions. Law text · (g)

2015

• Pub. L. 114–41 added subpar. (C). Law text · (c)

2010

• Pub. L. 111–148, §9003(a), inserted at end "Such term shall include an amount paid for medicine or a drug only if such medicine or drug is a prescribed drug (determined without regard to whether such drug is available without a prescription) or is insulin." (Patient Protection and Affordable Care Act) Law text · (d)
• Pub. L. 111–148, §9004(a), substituted "20 percent" for "10 percent". (Patient Protection and Affordable Care Act) Law text · (f)

2006

• Pub. L. 109–432, §303(a)(1), substituted "$2,250." for "the lesser of— (Tax Relief and Health Care Act of 2006) Law text · (b)
• Pub. L. 109–432, §303(a)(2), substituted "$4,500." for "the lesser of— (Tax Relief and Health Care Act of 2006) Law text · (b)
• Pub. L. 109–432, §307(b), added subpar. (C). (Tax Relief and Health Care Act of 2006) Law text · (b)
• Pub. L. 109–432, §305(a), added par. (8). (Tax Relief and Health Care Act of 2006) Law text · (b)
• Pub. L. 109–432, §302(b), added cl. (iii). (Tax Relief and Health Care Act of 2006) Law text · (c)
• Pub. L. 109–432, §303(b), substituted "subsection (b)(2)(B)" for "subsection (b)(2)(B)(ii)". (Tax Relief and Health Care Act of 2006) Law text · (d)
• Pub. L. 109–432, §304, inserted concluding provisions. (Tax Relief and Health Care Act of 2006) Law text · (g)

2005

• Pub. L. 109–135 inserted ", determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof" after "section 152". (Gulf Opportunity Zone Act of 2005) Law text · (d)