Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-vii/sec.-223/
Timestamp: 2020-04-02 10:24:54
Document Index: 81479728

Matched Legal Cases: ['§ 223', '§1201', '§404', '§302', '§9003', '§4007', '§ 223', '§223', '§1201', '§404', '§302', '§9003', '§4007']

26 U.S.C. § 223 (2015) - Health savings accounts :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part VII - Additional Itemized Deductions for Individuals (Sections 211 - 224) Sec. 223 - Health savings accounts
Contains section 223
Source Credit Added Pub. L. 108-173, title XII, §1201(a), Dec. 8, 2003, 117 Stat. 2469; amended Pub. L. 109-135, title IV, §404(c), Dec. 21, 2005, 119 Stat. 2634; Pub. L. 109-432, div. A, title III, §§302(b), 303(a), (b), 304, 305(a), 307(b), Dec. 20, 2006, 120 Stat. 2949, 2950, 2953; Pub. L. 111-148, title IX, §§9003(a), 9004(a), Mar. 23, 2010, 124 Stat. 854; Pub. L. 114-41, title IV, §4007(b)(1), July 31, 2015, 129 Stat. 466.
119 Stat. 2634
120 Stat. 2949, 2950, 2951, 2953
129 Stat. 466
Public and Private Laws Public Law 108-173, Public Law 108-311, Public Law 109-135, Public Law 109-432, Public Law 111-148, Public Law 114-41
26 U.S.C. § 223 (2015)
§223. Health savings accounts(a) Deduction allowed
(3) Additional contributions for individuals 55 or older(A) In general
(8) Increase in limit for individuals becoming eligible individuals after the beginning of the year(A) In general
(B) Failure to maintain high deductible health plan coverage(i) In general
(8) Treatment after death of account beneficiary(A) Treatment if designated beneficiary is spouse
(ii) Special rules(I) Reduction of inclusion for predeath expenses
(g) Cost-of-living adjustment(1) In general
(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 1992" in subparagraph (B) thereof—
(Added Pub. L. 108–173, title XII, §1201(a), Dec. 8, 2003, 117 Stat. 2469; amended Pub. L. 109–135, title IV, §404(c), Dec. 21, 2005, 119 Stat. 2634; Pub. L. 109–432, div. A, title III, §§302(b), 303(a), (b), 304, 305(a), 307(b), Dec. 20, 2006, 120 Stat. 2949, 2950, 2953; Pub. L. 111–148, title IX, §§9003(a), 9004(a), Mar. 23, 2010, 124 Stat. 854; Pub. L. 114–41, title IV, §4007(b)(1), July 31, 2015, 129 Stat. 466.)