Allowance of bronze and catastrophic plans in connection with health savings accounts

(a) In general Section 223(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (H) Bronze and catastrophic plans treated as high deductible health plans The term high deductible health plan shall include any plan described in subsection (d)(1)(A) or (e) of section 1302 of the Patient Protection and Affordable Care Act.. (b) Effective date The amendment made by this section shall apply to months beginning after December 31, 2025, in taxable years ending after such date.