Reporting of earnings on cash balances of health savings accounts

This section appears in one version only, so there is nothing to compare yet.

(a) In general Section 223(h) is amended by adding at the end the following: The reports under paragraph (1) shall include a statement specifying the average yield on cash balances in the health savings account of the account beneficiary for the period covered by the report and a statement of the national average yield on savings account balances for such period (determined in such manner as the Secretary may provide).. (b) Effective date The amendment made by this section shall apply to reports with respect to periods beginning after December 31, 2025.