Charitable contributions to health savings accounts

(a) In general Section 223(c)(1) of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended by adding at the end the following new subparagraph: (F) The trustee provides the account beneficiary with a URL (or other similar shareable link) which allows any organization described in section 501(c)(3) and exempt from tax under section 501(a) to make contributions to the account on the account beneficiary’s behalf. Any such contribution shall be taken into account as a charitable contribution for purposes of section 170 to the extent that the aggregate amount of such contributions from each such organization for any taxable year does not exceed $5,000.. (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.