858 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to distributions made after Decem-
ber 31, 2025. 
SEC. 110211. SPECIAL RULE FOR CERTAIN MEDICAL EX-
PENSES INCURRED BEFORE ESTABLISHMENT 
OF HEALTH SAVINGS ACCOUNT. 
(a) IN GENERAL.—Section 223(d)(2), as amended by 
the preceding provisions of this Act, is amended by adding 
at the end the following new subparagraph: 
‘‘(F) TREATMENT
OF
CERTAIN
MEDICAL 
EXPENSES INCURRED BEFORE ESTABLISHMENT 
OF ACCOUNT.—If a health savings account is 
established during the 60-day period beginning 
on the date that coverage of the account bene-
ficiary under a high deductible health plan be-
gins, then, solely for purposes of determining 
whether an amount paid is used for a qualified 
medical expense, such account shall be treated 
as having been established on the date that 
such coverage begins.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply with respect to coverage beginning 
after December 31, 2025. 
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859 
SEC. 110212. CONTRIBUTIONS PERMITTED IF SPOUSE HAS 
HEALTH 
FLEXIBLE 
SPENDING 
ARRANGE-
MENT. 
(a) CONTRIBUTIONS PERMITTED IF SPOUSE HAS A 
HEALTH FLEXIBLE SPENDING ARRANGEMENT.—Section 
223(c)(1)(B), as amended by this preceding provisions of 
this Act, is amended by striking ‘‘and’’ at the end of clause 
(iv), by striking the period at the end of clause (v) and 
inserting ‘‘, and’’, and by adding at the end the following 
new clause: 
‘‘(vi) coverage under a health flexible 
spending arrangement of the spouse of the 
individual for any plan year of such ar-
rangement if the aggregate reimburse-
ments under such arrangement for such 
year do not exceed the aggregate expenses 
which would be eligible for reimbursement 
under such arrangement if such expenses 
were determined without regard to any ex-
penses paid or incurred with respect to 
such individual.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to plan years beginning after De-
cember 31, 2025. 
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860 
SEC. 110213. INCREASE IN HEALTH SAVINGS ACCOUNT CON-
TRIBUTION LIMITATION FOR CERTAIN INDI-
VIDUALS. 
(a) INCREASE.— 
(1) IN GENERAL.—Section 223(b) is amended 
by adding at the end the following new paragraph: 
‘‘(9) INCREASE
IN
LIMITATION
FOR
CERTAIN 
TAXPAYERS.— 
‘‘(A) IN GENERAL.—The applicable limita-
tion under subparagraphs (A) and (B) of para-
graph (2) shall be increased by $4,300 and 
$8,550, respectively. 
‘‘(B) LIMITATION
BASED
ON
MODIFIED 
ADJUSTED GROSS INCOME.—The amount of the 
increase under subparagraph (A) (determined 
without regard to this subparagraph) shall be 
reduced (but not below zero) by the amount 
which bears the same ratio to the amount of 
such increase (as so determined) as— 
‘‘(i) the excess (if any) of— 
‘‘(I) 
the 
taxpayer’s 
adjusted 
gross income for such taxable year, 
over 
‘‘(II) $75,000 ($150,000 in the 
case of a joint return, if the eligible 
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861 
individual has family coverage), bears 
to 
‘‘(ii) $25,000 ($50,000 in the case of 
a joint return, if the eligible individual has 
family coverage). 
For purposes of the preceding sentence, ad-
justed gross income shall be determined in the 
same manner as under section 219(g)(3)(A), 
except determined without regard to any deduc-
tion allowed under this section.’’. 
(2) ONLY TO APPLY TO EMPLOYEE CONTRIBU-
TIONS.—Section 106(d)(1) is amended by inserting 
‘‘and section 223(b)(9)’’ after ‘‘determined without 
regard to this subsection’’. 
(b) INFLATION ADJUSTMENT.—Section 223(g), as 
amended by the preceding provisions of this Act, is amend-
ed— 
(1) by inserting ‘‘, (b)(9)(A), (b)(9)(B)(i)(II),’’ 
before ‘‘and (c)(2)(A)’’ each place it appears, 
(2) by striking ‘‘clauses (ii) and (ii)’’ in para-
graph (1)(B)(i) and inserting ‘‘clauses (ii), (iii), and 
(iv)’’, 
(3) by striking ‘‘and’’ at the end of paragraph 
(1)(B)(ii), 
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862 
(4) by striking the period at the end of para-
graph (1)(B)(iii) and inserting ‘‘, and’’, and 
(5) by inserting after paragraph (1)(B)(iii) the 
following new clause: 
‘‘(iv) in the case of the dollar amounts 
in 
subsections 
(b)(9)(A) 
and 
(b)(9)(B)(i)(II), ‘calendar year 2025’.’’. 
(c) EFFECTIVE DATE.— 
(1) SUBSECTION (a).—The amendments made 
by subsection (a) shall apply to taxable years begin-
ning after December 31, 2025. 
(2) SUBSECTION (b).—The amendments made 
by subsection (b) shall apply to taxable years begin-
ning after December 31, 2026. 
SEC. 110214. REGULATIONS. 
The Secretary of the Treasury and the Secretary of 
Health and Human Services may each prescribe such rules 
and other guidance as may be necessary or appropriate 
to carry out the amendments made by this part. 
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863 
Subtitle B—Make Rural America 
and Main Street Grow Again 
PART 1—EXTENSION OF TAX CUTS AND JOBS ACT 
REFORMS FOR RURAL AMERICA AND MAIN 
STREET 
SEC. 111001. EXTENSION OF SPECIAL DEPRECIATION AL-
LOWANCE FOR CERTAIN PROPERTY. 
(a) IN GENERAL.—Section 168(k) is amended— 
(1) in paragraph (2)— 
(A) by striking ‘‘January 1, 2027’’ each 
place it appears and inserting ‘‘January 1, 
2030’’, and 
(B) in subparagraph (B)— 
(i) in clause (i)(II), by striking ‘‘Janu-
ary 1, 2028’’ and inserting ‘‘January 1, 
2031’’, and 
(ii) in the heading of clause (ii), by 
striking ‘‘PRE-JANUARY 1, 2027 BASIS’’ and 
inserting ‘‘PRE-JANUARY 1, 2030 BASIS’’, 
(2) in paragraph (5)(A), by striking ‘‘January 
1, 2027’’ and inserting ‘‘January 1, 2030’’, and 
(3) in paragraph (6)— 
(A) in subparagraph (A)— 
(i) by inserting ‘‘in the case of prop-
erty acquired by the taxpayer before Janu-
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