Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_223
Timestamp: 2019-10-22 23:36:11
Document Index: 416815077

Matched Legal Cases: ['§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223', '§ 223']

Internal Revenue Code, § 223. Health Savings Accounts
I.R.C. § 223(a) Deduction Allowed —
I.R.C. § 223(b) Limitations
I.R.C. § 223(b)(1) In General —
I.R.C. § 223(b)(2) Monthly Limitation —
I.R.C. § 223(b)(2)(A) —
I.R.C. § 223(b)(2)(B) —
I.R.C. § 223(b)(3) Additional Contributions For Individuals 55 Or Older
I.R.C. § 223(b)(3)(A) In General —
I.R.C. § 223(b)(3)(B) Additional Contribution Amount —
For taxable years              The additional
beginning in:                  contribution amount is:
2004                           $500
2005                           $600
2006                           $700
2007                           $800
2008                           $900
2009 and thereafter            $1,000.
I.R.C. § 223(b)(4) Coordination With Other Contributions —
I.R.C. § 223(b)(4)(A) —
I.R.C. § 223(b)(4)(B) —
the aggregate amount contributed to health savings accounts of such individual which is excludable from the taxpayer's gross income for such taxable year under section 106(d) (and such amount shall not be allowed as a deduction under subsection (a)), and
I.R.C. § 223(b)(4)(C) —
the aggregate amount contributed to health savings accounts of such individual for such taxable year under section 408(d)(9) (and such amount shall not be allowed as a deduction under subsection (a)).
I.R.C. § 223(b)(5) Special Rule For Married Individuals —
I.R.C. § 223(b)(5)(A) —
I.R.C. § 223(b)(5)(B) —
I.R.C. § 223(b)(5)(B)(i) —
I.R.C. § 223(b)(5)(B)(ii) —
I.R.C. § 223(b)(6) Denial Of Deduction To Dependents —
I.R.C. § 223(b)(7) Medicare Eligible Individuals —
I.R.C. § 223(b)(8) Increase In Limit For Individuals Becoming Eligible Individuals After The Beginning Of The Year
I.R.C. § 223(b)(8)(A) In General —
I.R.C. § 223(b)(8)(A)(i) —
I.R.C. § 223(b)(8)(A)(ii) —
I.R.C. § 223(b)(8)(B) Failure To Maintain High Deductible Health Plan Coverage
I.R.C. § 223(b)(8)(B)(i) In General —
I.R.C. § 223(b)(8)(B)(i)(I) —
I.R.C. § 223(b)(8)(B)(i)(II) —
I.R.C. § 223(b)(8)(B)(ii) Exception For Disability Or Death —
I.R.C. § 223(b)(8)(B)(iii) Testing Period —
I.R.C. § 223(c) Definitions And Special Rules —
I.R.C. § 223(c)(1) Eligible Individual
I.R.C. § 223(c)(1)(A) In General —
I.R.C. § 223(c)(1)(A)(i) —
I.R.C. § 223(c)(1)(A)(ii) —
such individual is not, while covered under a high deductible health plan, covered under any health plan--
I.R.C. § 223(c)(1)(A)(ii)(I) —
I.R.C. § 223(c)(1)(A)(ii)(II) —
I.R.C. § 223(c)(1)(B) Certain Coverage Disregarded —
I.R.C. § 223(c)(1)(B)(i) —
I.R.C. § 223(c)(1)(B)(ii) —
I.R.C. § 223(c)(1)(B)(iii) —
I.R.C. § 223(c)(1)(B)(iii)(I) —
I.R.C. § 223(c)(1)(B)(iii)(II) —
the individual is making a qualified HSA distribution (as defined in section 106(e)) in an amount equal to the remaining balance in such arrangement as of the end of such plan year, in accordance with rules prescribed by the Secretary.
I.R.C. § 223(c)(1)(C) Special Rule For Individuals Eligible For Certain Veterans Benefits —
I.R.C. § 223(c)(2) High Deductible Health Plan
I.R.C. § 223(c)(2)(A) In General —
I.R.C. § 223(c)(2)(A)(i) —
I.R.C. § 223(c)(2)(A)(i)(I) —
I.R.C. § 223(c)(2)(A)(i)(II) —
I.R.C. § 223(c)(2)(A)(ii) —
I.R.C. § 223(c)(2)(A)(ii)(I) —
I.R.C. § 223(c)(2)(A)(ii)(II) —
I.R.C. § 223(c)(2)(B) Exclusion Of Certain Plans —
I.R.C. § 223(c)(2)(C) Safe Harbor For Absence Of Preventive Care Deductible —
I.R.C. § 223(c)(2)(D) Special Rules For Network Plans —
I.R.C. § 223(c)(2)(D)(i) Annual Out-Of-Pocket Limitation —
I.R.C. § 223(c)(2)(D)(ii) Annual Deductible —
I.R.C. § 223(c)(3) Permitted Insurance —
I.R.C. § 223(c)(3)(A) —
I.R.C. § 223(c)(3)(A)(i) —
I.R.C. § 223(c)(3)(A)(ii) —
I.R.C. § 223(c)(3)(A)(iii) —
I.R.C. § 223(c)(3)(A)(iv) —
I.R.C. § 223(c)(3)(B) —
I.R.C. § 223(c)(3)(C) —
I.R.C. § 223(c)(4) Family Coverage —
I.R.C. § 223(c)(5) Archer MSA —
I.R.C. § 223(d) Health Savings Account —
I.R.C. § 223(d)(1) In General —
I.R.C. § 223(d)(1)(A) —
Except in the case of a rollover contribution described in subsection (f)(5) or section 220(f)(5), no contribution will be accepted—
I.R.C. § 223(d)(1)(A)(i) —
I.R.C. § 223(d)(1)(A)(ii) —
to the extent such contribution, when added to previous contributions to the trust for the calendar year, exceeds the sum of--
I.R.C. § 223(d)(1)(A)(ii)(I) —
I.R.C. § 223(d)(1)(A)(ii)(II) —
I.R.C. § 223(d)(1)(B) —
I.R.C. § 223(d)(1)(C) —
I.R.C. § 223(d)(1)(D) —
I.R.C. § 223(d)(1)(E) —
I.R.C. § 223(d)(2) Qualified Medical Expenses
I.R.C. § 223(d)(2)(A) In General —
The term “qualified medical expenses” means, with respect to an account beneficiary, amounts paid by such beneficiary 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. 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.
I.R.C. § 223(d)(2)(B) Health Insurance May Not Be Purchased From Account —
I.R.C. § 223(d)(2)(C) Exceptions —
I.R.C. § 223(d)(2)(C)(i) —
I.R.C. § 223(d)(2)(C)(ii) —
I.R.C. § 223(d)(2)(C)(iii) —
I.R.C. § 223(d)(2)(C)(iv) —
I.R.C. § 223(d)(3) Account Beneficiary —
I.R.C. § 223(d)(4) Certain Rules To Apply —
I.R.C. § 223(d)(4)(A) —
I.R.C. § 223(d)(4)(B) —
I.R.C. § 223(d)(4)(C) —
Except as provided in section 106(d), section 219(f)(5) (relating to employer payments).
I.R.C. § 223(d)(4)(D) —
I.R.C. § 223(d)(4)(E) —
I.R.C. § 223(e) Tax Treatment Of Accounts
I.R.C. § 223(e)(1) In General —
I.R.C. § 223(e)(2) Account Terminations —
I.R.C. § 223(f) Tax Treatment Of Distributions
I.R.C. § 223(f)(1) Amounts Used For Qualified Medical Expenses —
I.R.C. § 223(f)(2) Inclusion Of Amounts Not Used For Qualified Medical Expenses —
I.R.C. § 223(f)(3) Excess Contributions Returned Before Due Date Of Return
I.R.C. § 223(f)(3)(A) In General —
I.R.C. § 223(f)(3)(A)(i) —
I.R.C. § 223(f)(3)(A)(ii) —
I.R.C. § 223(f)(3)(B) Excess Contribution —
I.R.C. § 223(f)(4) Additional Tax On Distributions Not Used For Qualified Medical Expenses
I.R.C. § 223(f)(4)(A) In General —
I.R.C. § 223(f)(4)(B) Exception For Disability Or Death —
I.R.C. § 223(f)(4)(C) Exception For Distributions After Medicare Eligibility —
I.R.C. § 223(f)(5) Rollover Contribution —
I.R.C. § 223(f)(5)(A) In General —
I.R.C. § 223(f)(5)(B) Limitation —
I.R.C. § 223(f)(6) Coordination With Medical Expense Deduction —
I.R.C. § 223(f)(7) Transfer Of Account Incident To Divorce —
I.R.C. § 223(f)(8) Treatment After Death Of Account Beneficiary
I.R.C. § 223(f)(8)(A) Treatment If Designated Beneficiary Is Spouse —
I.R.C. § 223(f)(8)(B) Other Cases
I.R.C. § 223(f)(8)(B)(i) In General —
If, by reason of the death of the account beneficiary, any person acquires the account beneficiary's interest in a health savings account in a case to which subparagraph (A) does not apply–-
I.R.C. § 223(f)(8)(B)(i)(I) —
I.R.C. § 223(f)(8)(B)(i)(II) —
an amount equal to the fair market value of the assets in such account on such date shall be includible if such person is not the estate of such beneficiary, in such person's gross income for the taxable year which includes such date, or if such person is the estate of such beneficiary, in such beneficiary's gross income for the last taxable year of such beneficiary.
I.R.C. § 223(f)(8)(B)(ii) Special Rules
I.R.C. § 223(f)(8)(B)(ii)(I) Reduction Of Inclusion For Predeath Expenses —
I.R.C. § 223(f)(8)(B)(ii)(II) Deduction For Estate Taxes —
I.R.C. § 223(g) Cost-Of-Living Adjustment
I.R.C. § 223(g)(1) In General —
I.R.C. § 223(g)(1)(A) —
I.R.C. § 223(g)(1)(B) —
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins determined by substituting for “calendar year 2016” in subparagraph (A)(ii) thereof—
I.R.C. § 223(g)(1)(B)(i) —
except as provided in clause (ii), “calendar year 1997“ and
I.R.C. § 223(g)(1)(B)(ii) —
I.R.C. § 223(g)(2) Rounding —
I.R.C. § 223(h) Reports —
I.R.C. § 223(h)(1) —
I.R.C. § 223(h)(2) —
(Added by Dec. 8, 2003, Pub. L. 108-173, title XII, Sec. 1201(a), 117 Stat. 2066; amended by Pub. L. 109-135, title IV, Sec. 404(c), Dec. 21, 2005, 119 Stat. 2577; Pub. L. 109-432, div. A, title III, Sec. 302(b), 303, 304, 305(a), 307(b), Dec. 20, 2006, 120 Stat. 2922; Pub. L. 111-148, Sec. 9003(a), 9004(a), Mar. 23, 2010, 124 Stat. 119; Pub. L. 114-41, title IV, Sec. 4007(b)(1), July 31, 2015, 129 Stat. 443; Pub. L. 115-97, title I, Sec. 11002(d)(1)(V), 11051(b)(3)(E), Dec. 22, 2017, 131 Stat. 2054; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(57)-(58), Mar. 23, 2018, 132 Stat. 348.)
Subsec. (c)(2)(C). Pub. L. 115-141, Div. U, Sec. 401(a)(57), amended subpar. (C) by substituting “section 1861” for “section 1871”.
Subsec. (d)(2)(A). Pub. L. 115-141, Div. U, Sec. 401(a)(58), amended subpar. (A) by substituting “section 213(d))” for “section 213(d)”.
2017 — Subsec. (f)(7). Pub. L. 115-97, title I, Sec. 11051(b)(3)(E), amended par. (7) by substituting “clause (i) of section 121(d)(3)(C)” for “subparagraph (A) of section 71(b)(2)”.
Subsec. (g)(1)(B). Pub. L. 115-97, title I, Sec. 11002(d)(1)(V), amended subpar. (B) by substituting “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
2015 - Subsec. (c)(1)(C). Pub. L. 114-41, Sec. 4007(b)(1), amended par. (1) by adding subpar. (C).
2010 - Subsec. (d)(2)(A). Pub. L. 111-148, Sec. 9003(a), amended subpar. (A) by adding the sentence at the end.
Subsec. (f)(4)(A). Pub. L. 111-148, Sec. 9004(a), amended subpar. (A) by substituting “20 percent” for “10 percent”.
2006 - Subsec. (b)(2)(A). Pub. L. 109-432, Sec. 303(a)(1), amended subpar. (A) by substituting “$2,250.” For “the lesser of--
Subsec. (b)(2)(B). Pub. L. 109-432, Sec. 303(a)(2), amended subpar. (B) by substituting “$4,500.” for “the lesser of--
Subsec. (b)(4)(A)-(C). Pub. L. 109-432, Sec. 307(b), amended par. (4) by striking “and” at the end of subpar. (A); by substituting “, and” for the period at the end of subpar. (B); and by adding subpar. (C).
Subsec. (b)(8). Pub. L. 109-432, Sec. 305(a), amended subsec. (b) by adding par. (8).
Subsec. (c)(1)(B)(i)-(iii). Pub. L. 109-432, Sec 302(b), amended subpar. (B) by striking “and” at the end of clause (i); by substituting “, and” for the period at the end of clause (ii); and by adding clause (iii).
Subsec. (d)(1)(A)(ii)(I). Pub. L. 109-432, Sec. 303(b), amended subclause (I) by substituting “subsection (b)(2)(B)” for “subsection (b)(20(B)(ii)”.
Subsec. (g)(1). Pub. L. 109-432, Sec. 304, amended par. (1) by adding the flush sentence at the end.
2005 - Subsec. (d)(2)(A). Pub. L. 109-135, Sec. 404(c), amended subpar. (A) by inserting “, determined without regard to subsection (b)(1), (b)(2), and (d)(1)(B) thereof” after “section 152”.
Amendments by Pub. L. 115-141, Div. U, Sec. 401(a)(57)-(58), effective March 23, 2018.
Amendment by Pub. L. 115-97, Sec. 11002(d)(1)(V), effective for taxable years beginning after December 31, 2017.
Amendment by Pub. L. 115-97, 11051(b)(3)(E), effective for divorce or separation instrument executed after December 31, 2018.
Sec. 11051(c) of Pub. L. 115-97 provided the following Effective Date:
Amendment by Sec. 4007(b) of Pub. L. 114-41 effective for months beginning after December 31, 2015.
Amendment by Sec. 9003(a) of Pub. L. 111-148 effective for amounts paid with respect to taxable years beginning after December 31, 2010.
Amendment by Sec. 9004(a) of Pub. L. 111-148 effective for distributions made after December 31, 2010.
Amendments by Sec. 302(b) of Pub. L. 109-432 effective on the date of the enactment of this Act [Enacted: Dec. 20, 2006].
Amendments by Sec. 303 of Pub. L. 109-432 effective for taxable years beginning after December 31, 2006.
Amendment by Sec. 304 of Pub. L. 109-432 effective on the date of the enactment of this Act [Enacted: Dec. 2006].
Amendment by Sec. 305(a) of Pub. L. 109-432 effective for taxable years beginning after December 31, 2006.
Amendments by Sec. 307(b) of Pub. L. 109-432 effective for taxable years beginning after December 31, 2006.
Amendment by Sec. 404(c) of Pub. L. 109-135 effective as if included in the Working Families Relief Act of 2004 [Pub. L. 108-311, Sec. 207] to which it relates [Effective for taxable years beginning after Dec. 31, 2004].