Source: https://uscode.house.gov/view.xhtml?path=&req=granuleid%3AUSC-prelim-title26-section220&f=&fq=&num=0&hl=false&edition=prelim
Timestamp: 2020-08-06 08:27:53
Document Index: 24268829

Matched Legal Cases: ['§301', '§4006', '§1602', '§1', '§201', '§612', '§1201', '§207', '§322', '§117', '§9003', '§11002', '§3702', '§3702', '§301']

26 USC 220: Archer MSAs Text contains those laws in effect on August 5, 2020
The term "qualified medical expenses" means, with respect to an account holder, amounts paid by such holder for medical care (as defined in section 213(d)) for such individual, the spouse of such individual, and any dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of such individual, but only to the extent such amounts are not compensated for by insurance or otherwise. For purposes of this subparagraph, amounts paid for menstrual care products (as defined in section 223(d)(2)(D)) shall be treated as paid for medical care.
(Added Pub. L. 104–191, title III, §301(a), Aug. 21, 1996, 110 Stat. 2037 ; amended Pub. L. 105–33, title IV, §4006(b)(2), Aug. 5, 1997, 111 Stat. 333 ; Pub. L. 105–34, title XVI, §1602(a)(2), (3), Aug. 5, 1997, 111 Stat. 1093 , 1094; Pub. L. 106–554, §1(a)(7) [title II, §§201(a), (b), 202(a)(4), (b)(2)(B), (3)–(8), (10), (11)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-628, 2763A-629; Pub. L. 107–147, title VI, §612(a), (b), Mar. 9, 2002, 116 Stat. 61 ; Pub. L. 108–173, title XII, §1201(c), Dec. 8, 2003, 117 Stat. 2476 ; Pub. L. 108–311, title II, §207(19), title III, §322(a), (b), Oct. 4, 2004, 118 Stat. 1178 , 1183; Pub. L. 109–432, div. A, title I, §117(a), (b), Dec. 20, 2006, 120 Stat. 2941 ; Pub. L. 111–148, title IX, §§9003(b), 9004(b), Mar. 23, 2010, 124 Stat. 854 ; Pub. L. 115–97, title I, §§11002(d)(1)(T), 11051(b)(3)(D), Dec. 22, 2017, 131 Stat. 2060 , 2090; Pub. L. 116–136, div. A, title III, §3702(b), Mar. 27, 2020, 134 Stat. 416 .)
2020-Subsec. (d)(2)(A). Pub. L. 116–136 substituted "For purposes of this subparagraph, amounts paid for menstrual care products (as defined in section 223(d)(2)(D)) 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 (determined without regard to whether such drug is available without a prescription) or is insulin."
Pub. L. 116–136, div. A, title III, §3702(d)(1), Mar. 27, 2020, 134 Stat. 416 , provided that: "The amendment made by subsections (a) and (b) [amending this section and section 223 of this title] shall apply to amounts paid after December 31, 2019."
Pub. L. 104–191, title III, §301(l), Aug. 21, 1996, 110 Stat. 2052 , mandated a comprehensive study regarding the effects of medical savings accounts in the small group market on selection, health costs, preventive care, consumer choice, high deductible plans, and other relevant issues, and mandated a report to Congress on the results of the study by Jan. 1, 1999.