Health savings account reimbursement of medical expenses limited to 2 years

(a) In general Section 223(d)(2) is amended by adding at the end the following new subparagraph: (E) Reimbursements limited to 2 years An amount paid or distributed from a health savings account to reimburse the account beneficiary for a qualified medical expense shall not be treated as used to pay a qualified medical expense unless such distribution is made not later than 2 years after the date on which such reimbursed qualified medical expense was paid.. (b) Effective date The amendment made by this section shall apply to amounts paid or distributed from a health savings account after December 31, 2025.